Vol. 16 No. 1 (2024): Jan./Jun.

View Vol. 16 No. 1 (2024): Jan./Jun.
DOI: https://doi.org/10.21680/2176-9036.2024v16n1
Published: 05-01-2024

EDITORIAL

Section 1: Accounting Applied to the Business Sector (S1)

  • Income smoothing in Brazilian credit unions: the effects of default

    Jonatas Dutra Sallaberry, Lauren Dal Bem Venturini, Arthur Frederico Lerner, Leonardo Flach
    1-22
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID31614

  • While some cry others sell handkerchiefs: economic-financial indicators of companies in the information technology sector in times of uncertainty

    Thiago Cardoso Lacerda Santos , Alessandra Vieira Cunha Marques, Gilberto José Miranda
    22-41
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID31211

  • Tax aggressiveness and accounting fraud risk in companies listed on B3

    Térsio Arcúrio Júnior, João Abreu de Faria Bilhim, Rodrigo de Souza Gonçalves
    42-70
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID31842

  • Accounting for goodwill: reflections historical, conceptual and comparative review

    João Eudes de Souza Calado, José Matias-Pereira
    71-88
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID31541

  • Treatment of the rent payments in the value-added statement after CPC 06 (R2): an empirical-reflective analysis

    Wellington Rodrigues Silva Souza
    89-108
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID31646

  • Intangibility and systematic risk in the most innovative companies in Brazil

    Pedro Jorge Pinheiro da Silva, Antonio Rodrigues Albuquerque Filho, Alessandra Carvalho de Vasconcelos, Editinete André da Rocha Garcia, Marilene Feitosa Soares
    109-134
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID31332

  • Evidence of disclosure of sustainable development goals in publicly traded Brazilian companies

    João Pedro Lopes Barra, Ícaro Guilherme Félix da Cunha, Maria Júlia Estevão de Melo Oliveira, Renata Veloso Santos Policarpo, Daisy Aparecida do Nascimento Rebelatto
    135-157
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID32390

  • The effect of previous years adjustments on equity and ROE of companies listed on B3's New Market

    Fernanda de Deus Vieira Silva, Denise Mendes da Silva, Geovane Camilo dos Santos
    158-176
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID30862

  • Analysis of the relationship between the profitability of market portfolios and the profitability of shares of companies in the oil sector

    Marcos Donizeti da Silva, José Odálio dos Santos, Fernando de Almeida Santos, Cláudio José Carvajal Júnior
    177-197
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID32104

  • Determinants of open membership in Brazilian credit unions

    Cinthia Moysés Gonçalves, Valéria Gama Fully Bressan, Gustavo Henrique Dias Souza
    198-218
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID32843

Section 2: Accounting Applied to the Public Sector and the Third Sector (S2)

Section 3: Research of Field on Accounting (Survey) (S3)

  • Analysis of the use of platforms, media and social networks for teaching in the accounting course

    Júlia Maria Gomes Ribeiro, Renata Mendes de Oliveira, Marli Auxiliadora da Silva, Erika Monteiro de Souza Alves Dias
    304-327
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID31594

  • Analysis of the auditor’s perception of a federal network public HEI about the institutionalization of internal control practices

    Davi Jônatas Cunha Araújo, Sheila Alice Gajadhar Araújo
    328-348
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID31535

  • Structuring of management control systems by resident organizations in technological parks

    Márcia Athayde Moreira, Everaldo Marcelo Souza da Costa, Carlos Augusto Santana de Freitas
    349-369
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID31503

  • Academic dishonesty: motivations of accounting students

    Aloísio Ventura dos Santos Neto, Mariana Pereira Bonfim, César Augusto Tibúrcio Silva
    370-392
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID31393

  • The influence of leadership styles on the learning capacity in budgeting: a study in agroindustrial cooperatives

    Elvis Joel Rodrigues da Silva, Leandro Augusto Toigo, Vinicius Abílio Martins Martins, Edicreia Andrade dos Santos Santos
    393-418
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID31814

  • Strategic alignment for a commercial enterprise: an analysis from balanced scorecard perspectives

    Clademir Teixeira, Lauriany Kisata, Mara Vogt, Silvana Dalmutt Kruger
    419-441
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID31870

  • An analysis of the millennial generation's perception of social security

    Diana Vaz de Lima, Daniel Nepomuceno Nery, Claudio de Souza Miranda
    442-468
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID31577

Section 5: Thesis, Dissertation, and Book Reviews (S5)

Section 7: International (S7)

  • Income smoothing in Brazilian credit unions: the effects of default

    Jonatas Dutra Sallaberry, Lauren Dal Bem Venturini, Arthur Frederico Lerner, Leonardo Flach
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34807

  • Accounting for goodwill: reflections historical, conceptual and comparative review

    João Eudes de Souza Calado, José Matias-Pereira
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34938

  • Treatment of the rent payments in the value-added statement after CPC 06 (R2): an empirical-reflective analysis

    Wellington Rodrigues Silva Souza
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34939

  • Evidence of sustainable development goals disclosure in publicly traded Brazilian companies

    João Pedro Lopes Barra, Ícaro Guilherme Félix da Cunha, Maria Júlia Estevão de Melo Oliveira, Renata Veloso Santos Policarpo, Daisy Aparecida do Nascimento Rebelatto
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34940

  • The effect of prior period adjustments on equity and ROE of companies listed on B3's New Market

    Fernanda de Deus Vieira Silva, Denise Mendes da Silva, Geovane Camilo dos Santos
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34942

  • Analysis of the relationship between the profitability of market portfolios and the profitability of shares of companies in the oil sector

    Marcos Donizeti da Silva, José Odálio dos Santos, Fernando de Almeida Santos, Cláudio José Carvajal Júnior
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34943

  • Determinants of open membership in brazilian credit unions

    Cinthia Moysés Gonçalves, Valéria Gama Fully Bressan, Gustavo Henrique Dias Souza
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34945

  • Public budget and crime: an analysis based on the examination of indicators of lethal and non-lethal crimes in the state of Ceará

    Ludmilla Azevedo de Freitas, Roberto Sérgio do Nascimento, Denise Maria Moreira Chagas Corrêa, Richard Viotto, Samuel Cavalcante Mota
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID35016

  • Remains payable from brazilian federal universities: an analysis in the period 2015-2022 from the perspective of Punctuated Equilibrium Theory

    Simonne Saraiva Nunes Santana, Ana Camila da Silva, João Carlos Hipólito Bernardes do Nascimento
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34949

  • Explanatory factors of the financial condition in the municipalities of Minas Gerais

    Hugo Lucindo Ferreira, Leandro Lima Resende, João Estevão Barbosa Neto, Jacqueline Veneroso Alves da Cunha, Bruna Camargos Avelino
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34950

  • Analysis of the perception of auditors from a federal public network HEI concerning the institutionalization of internal control practices

    Davi Jônatas Cunha Araújo, Sheila Alice Gajadhar Araújo
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34955

  • Structuring of management control systems by resident organizations in technological parks

    Márcia Athayde Moreira, Everaldo Marcelo Souza da Costa, Carlos Augusto Santana de Freitas
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34956

  • Academic dishonesty: motivations of accounting students

    Aloísio Ventura dos Santos Neto, Mariana Pereira Bonfim, César Augusto Tibúrcio Silva
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34957

  • The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives

    Elvis Joel Rodrigues da Silva, Leandro Augusto Toigo, Vinicius Abílio Martins, Edicreia Andrade dos Santos
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34958

  • Strategic alignment for a commercial company: an analysis from the perspectives of the balanced scorecard

    Clademir Teixeira, Lauriany Kisata, Mara Vogt, Silvana Dalmutt Kruger
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34961

  • An analysis of how Millennials view social security

    Diana Vaz de Lima, Daniel Nepomuceno Nery, Cláudio de Souza Miranda
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34962

  • Income smoothing en cooperativas de crédito brasileñas: los efectos del incumplimiento

    Jonatas Dutra Sallaberry, Lauren Dal Bem Venturini, Arthur Frederico Lerner, Leonardo Flach
    DOI: https://doi.org/10.21680/2176-9036.2024v16n1ID34808