Lima, Ana Claudia Santo, Cleidinara Ribeiro Dias, Lúcio de Souza Machado, e Carlos Henrique Silva do Carmo. “Reporting of Key Audit Matters: An Analysis Based on Income Smoothing in the Brazilian Electric Power Sector”. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 17, no. 1 (janeiro 2, 2025). Acessado janeiro 8, 2025. https://periodicos.ufrn.br/ambiente/article/view/38660.