Editorial – Revista Ambiente Contábil – V. 18 – N. 2 – Ano 2026 (jul./dez 2026)

Abstract

Seção 7: Internacional (S7)

ENGLISH

Section 1

Article 2 (Section 1) – (ID 44428) - Tax avoidance and persistence of cash flows: moderating role of firm life cycle of Fabiano de Castro Liberato Costa, Caroline Keidann Soschinski and Roberto Carlos Klann. This study aimed to analyze the effect of firm life cycle stages on the relationship between tax avoidance and cash flow persistence in the Brazilian context.

Article 4 (Section 1) – (ID 44429) - The relationship between executive compensation and research and development spending: an analysis of medium and high-tech companies listed on the brazilian stock exchange of Ana Francyele Parente Borges, Andressa Germann Avila, Maria Ivanice Vendruscolo, Fernanda Kreuzberg and Fernanda Gomes Victor. This study analyzes the relationship between executive compensation (fixed and variable) and research and development (R&D) spending—used as a proxy for innovation effort—in companies listed on the Brazilian stock exchange. The study examines how the incentive structure mitigates managerial risk aversion in sectors where innovation is strategic. The research guides the analysis of the relationship between executive compensation and the intensity of R&D investments in Brazilian medium-high and high-technology companies.

Article 5 (Section 1) – (ID 44430) - Disclosure of risk information in the explanatory notes of financial institutions in Brazil of Lucas Ferreira de Moura, Eduardo Bona Safe de Matos and Vitor Hideo Nasu. To map and analyze the level of risk disclosure presented in the financial statements of financial institutions operating in Brazil.

Article 7 (Section 1) – (ID 44431) - Relationship between economic and financial performance and ESG practices in brazilian companies of Maurício Leite, Franciele de Moura, Caroline Keidann Soschinski and Cleunice Zanella. The objective of this study is to analyze the relationship between economic-financial performance and ESG practices in Brazilian companies listed on B3.

Article 8 (Section 1) – (ID 44442) - ESG Funds versus traditional funds: a performance analysis in the brazilian market (From 2021 to 2024) de Júlia Gomes Ramos Abreu, Cíntia de Melo de Albuquerque Ribeiro, Aline Moura da Costa Silva and José Paulo Cosenza. To examines the performance differences between Environmental, Social and Governance (ESG) and traditional funds in the Brazilian market, using risk-adjusted return measures.

Article 9 (Section 1) – (ID 44443) - VAS and ESG score: a correlational analysis of oil companies listed on B3 of Giovana Fernandes Porto, Dilo Sergio de Carvalho Vianna, Juliana Molina Queiroz, Weslei Camelo Lopes and Liege Moraes do Carmo. This study aims to analyze the relationship between value distribution indicators reported in the Value-Added Statement (VAS) and ESG scores of Brazilian oil and gas companies listed on B3, covering the period from 2018 to 2022.

Article 10 (Section 1) – (ID 44444) - Corporate governance in focus: how audit committee characteristics shape the auditor’s report of Pedro Antonio Melo Moreira, Naiara Leite dos Santos Sant’Ana, Maria Layane Silva Gomes, Roberto Sergio do Nascimento and Adriana Vasconcelos Carneiro dos Santos. The research aims to analyze the main qualitative characteristics of the independent auditor's report and the audit committee's report of companies listed on the B3 (Brazilian Stock Exchange).

Section 2

Article 2 (Section 2) – (ID 44465) - Budgetary opportunism? A study on public spending in election years of Joseli Pereira Macedo Rezende and Marcielle Anzilago. This study aimed to analyze the behavior of municipal public budget execution during election years in Campo Grande – MS, about the theory of Political Budget Cycles.

Section 3

Article 1 (Section 3) – (ID 44494) - Influence of teaching-learning factors on the academic performance of accounting students de Ana Cristina Oliveira Aragão, Maria Andressa Silva Dourado, Aldir Dias de Amurim and José Jonas Alves Correia. To analyze the influence of teaching-learning factors on the academic performance of students in the accounting course.

Article 2 (Section 3) – (ID 44495) - Promotion of mechanisms to strengthen vertical accountability in local governments: the case of health in Brazil of Marcus Vinicius Cunha dos Santos e Andrea de Oliveira Gonçalves. To analyze the influence of the political and professional profile of public officials on the provision of mechanisms that promote vertical accountability in the local health system in Brazil.

Article 5 (Section 3) – (ID 44497) - Accounting theory: perceptions on the characteristics of the discipline and the impact of resolution CNE/CES No. 1/2024 on higher education institutions (HEIs) in Pernambuco of Ávila Kézia Menezes Lira and Carla Renata Silva Leitão. To analyze the perception of coordinators and professors of undergraduate accounting courses at higher education institutions in Pernambuco regarding the characteristics of the Accounting Theory discipline and the effects of Resolution CNE/CES No. 1/2024.

Article 6 (Section 3) – (ID 44502) - Excessive use of artificial intelligence in accounting undergraduate courses: risks of technological dependence on the development of analytical skills of Kayllanne Karla Gomes Guedes, Ana Lúcia Fontes de Souza Vasconcelos, Rute Maria Gomes Abreu, Caio Arruda Souza Henriques and Ruth Fonseca de Araújo. To analyze students´ and lectures’ perceptions about the effects of the excessive use of Generative Artificial Intelligence among students enrolled in the Bachelor's Degree in Accounting Sciences at a public higher education institution.

Article 7 (Section 3) – (ID 44507) - Artificial intelligence, social media, and intelligent learning: effects on academic performance and mental well-being of accounting students

of Bruna Luza, Tamara Gonçalves Falconi, Leandro Augusto Toigo and Vinicius Abilio Martins. To investigate accounting students' perceptions concerning the effect of artificial intelligence (AI) and social media use on their academic performance and mental well-being, as well as to examine the mediating effect of intelligent learning on these relationships.

Article 8 (Section 3) – (ID 44508) - Sustainable public budgets: contributions to SDG implementation from correspondence analysis (ANACOR) of Maria do Socorro de Lima Simões, Roberto Sérgio do Nascimento, Juliana Sales Cordeiro Ferreira, Alessandra Carvalho de Vasconcelos and Thícia Stela Lima Sampaio. To analyze how factors associated with Brazilian municipal budget laws can assist in implementing the Sustainable Development Goals (SDGs) from the perspective of their managers.

Article 9 (Section 3) – (ID 44509) - Use of management accounting tools in small businesses and individual micro-entrepreneurs: evidence and proposals for improvement of Alexandre Farias Albuquerque, Cleston Alexandre dos Santos and Lucas de Lima Souza.  Identify the use of management control tools by managers of small businesses and individual micro-entrepreneurs in planning and controlling activities, proposing improvements based on empirical evidence.