Vol. 14 No. 2 (2022): Jul./Dez.

View Vol. 14 No. 2 (2022): Jul./Dez.
DOI: https://doi.org/10.21680/2176-9036.2022v14n2
Published: 18-01-2023

EDITORIAL

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

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

  • Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theory

    Marinette Santana Fraga, Cláudia Aparecida Avelar Ferreira, Armindo dos Santos de Sousa Teodósio, Mariano Yoshitake, Verônica Macário de Oliveira Motta
    230-257
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID22975

  • The different types of financial resources and their use by candidates for governors in the 2018 election

    Renan Bittencourt Guerra, Laisa de Souza David, Etania Gave, Janyluce Rezende Gama
    258-278
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID23016

  • Public expenditure and human development in Brazilian municipalities

    Rossana Guerra Sousa, Leandro da Costa Santos, Rebeca Silva Cavalcanti, Dimas Barreto Queiroz
    279-300
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID25515

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

  • Reward or fraud? A multi-theoretical look at pejotization

    Felipe Borges de Santana, Ivone Vieira Pereira
    301-319
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID24079

  • Students' perceptions about the influence of educational games on achievement and motivation, a study based on the Flow Theory

    Rafael Scuizato Telles, Luana Santos Mateo, Joyce Menezes da Fonseca Tonin
    320-337
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID23027

  • Analysis of personnel turnover as a type of occult cost in a company in the glass sector

    Marcos Igor da Costa Santos, Rayane Farias dos Santos
    338-356
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID24088

  • Professor perception on the applicability of PBL in accounting education: challenges and limitations

    Maria Auxiliadora de Oliveira Morais, Hellen Bomfim Gomes, Diogo Henrique Silva de Lima, Aneide Oliveira Araujo, Joana Darc Medeiros Martins
    357-379
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID25953

  • Remote teaching in times of social distancing: a study in accounting and actuarial science courses

    Maria Sueli Arnoud Fernandes, Thiago Alexandre das Neves Almeida, Henrique César Melo Ribeiro
    380-408
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID26358

  • Contingent factors related to investments in research and development

    Vaine Maria Folle Mattiello, Silvana Dalmutt Kruger, Antonio Zanin, Cristian Bau Dal Magro
    409-429
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID27300

  • Accountability in electoral accounting: the perspective of the electorate

    Fabrício Martins Cantanhede
    430-456
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID26548

  • Forensic accounting: an overview of its professionals and their activities in Brazil

    Claudio de Souza Miranda, João Paulo Resende de Lima, Mariana Titoto Marques, Guilherme Luiz Bertoni Pontes
    457-479
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID27983

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

Section 7: International (S7)

  • Non-current assets held for sale and discontinued operations: an analysis in the level of evidence and the characteristics of publicly traded Brazilian companies

    Andressa Fernanda da Silva, Maíra Melo de Souza
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID29383

  • Influence of operational levels of corporate governance on earnings management in companies listed on B3

    Pedro Junior de Oliveira Trocz, Aládio Zanchet, Denis Dall Asta, Clóvis Fiirst
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID29384

  • Overconfidence and audit fees: does the fiscal council influence this relationship?

    Jorge Luiz De Santana Júnior, Thiago Rios Sena
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID29385

  • The relationship between accounting information and the performance of supplementary health care providers

    Rudolph Fabiano Alves Pedroza Teixeira, Marcelo Álvaro da Silva Macedo, Odilanei Morais dos Santos
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID29386

  • Historical VaR as a stock fund diversification assessment tool

    Victor Amancio de Oliveira, Rafael Moreira Antônio, Rafael Confetti Gatsios
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID29387

  • The relation between the adherence of integrated reporting to the IIRC framework and economic performance

    Gabriel Romão, Cíntia de Melo de Albuquerque Ribeiro, Júlio Vieira Neto
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID29388

  • Lawsuits judged by CVM: analysis of the main infractions committed by independent auditors

    Patricia Kortz, Adriano José Azeredo
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID29389

  • Value relevance of the new operating income: evaluation of the exposure draft 2019/07

    Rummenigue Farias Lima, Luiz Ricardo da Costa, Jomar Miranda Rodrigues
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID29390

  • Analysis of the capital structure and debt heterogeneity of publicly traded companies in the industrial and agribusiness sector

    Antonio Flávio Quintanilha Marongio, Vinícius Medeiros Magnani, Rafael Confetti Gatsios
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID29391

  • Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theory

    Marinette Santana Fraga, Cláudia Aparecida Avelar Ferreira, Armindo dos Santos de Sousa Teodósio, Mariano Yoshitake, Verônica Macário de Oliveira Motta
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID29392

  • Public expenditure and human development in Brazilian municipalities

    Rossana Guerra Sousa, Leandro da Costa Santos, Rebeca Silva Cavalcanti, Dimas Barreto Queiroz
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID29393

  • Students' perceptions about the influence of educational games on achievement and motivation, a study based on the Flow Theory

    Rafael Scuizato Telles, Luana Santos Mateo, Joyce Menezes da Fonseca Tonin
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID29394

  • Professor perception on the applicability of PBL in accounting education: challenges and limitations

    Maria Auxiliadora de Oliveira Morais, Hellen Bomfim Gomes, Diogo Henrique Silva de Lima, Aneide Oliveira Araujo, Joana Darc Medeiros Martins
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID29395

  • Remote teaching in times of social distancing: a study in the accounting and actuarial sciences courses

    Maria Sueli Arnoud Fernandes, Thiago Alexandre das Neves Almeida, Henrique Cesar Melo Ribeiro
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID29396

  • Accountability in electoral accounting: the electorate perspective

    Fabrício Martins Cantanhede
    DOI: https://doi.org/10.21680/2176-9036.2022v14n2ID29397