Vol. 15 No. 2 (2023): Jul./Dez.

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 15 – N. 2 – Year 2023 (Jul./Dec. 2023)

Prof. Dr. Maurício Corrêa da Silva
- PDF/A (Português (Brasil))

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

Level of disclosure in sustainability Reports in accordance with the Global Reporting Initiative (GRI)

Pamela Três, Daniela Di Domenico, Naline Três

1-18
- PDF/A (Português (Brasil))
Methodological analysis of incompatible EBITDA disclosed by the companies listed in B3: identification of divergent variables in reconciliations

Shaiane Pisa Kistner, Orion Augusto Platt Neto

19-40
- PDF/A (Português (Brasil))
Do auditors react to market behaviour?

José Alves Dantas, João Lucas Andrade Guimarães, Débora Cristina Alves Santos

41-60
- PDF/A (Português (Brasil))
Determinants of the indebtedness of Brazilian electric energy companies negotiated on B3

Carlos Henrique Rocha, Francisco Gildemir Ferreira da Silva, Gustavo Mamede Dias Ferreira

61-76
- PDF/A (Português (Brasil))

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

Relationships between the aspects of target costing and business size: a study in the clothing industrial hub of Santa Cruz do Capibaribe-PE

Célio Beserra de Sá, Antônio André Cunha Callado

77-94
- PDF/A (Português (Brasil))
Variables that influence the bias of numerical cognition

Ivone Vieira Pereira , Ednilto Pereira Tavares Júnior, José Dionísio Gomes da Silva

95-113
- PDF/A (Português (Brasil))
Quality management practices in hospital organizations: a multi-case study in hospitals em Rio Grande do Sul, Brazil

Taynara Ribeiro Rodrigues Bom, Débora Gomes de Gomes, Marcos Antônio de Souza, Samuel Vinícius Bonato

114-139
- PDF/A (Português (Brasil))
Perception of students of applied social sciences courses regarding the impact of the Covid-19 pandemic during their training

Cleber Broietti, Heloise Augusto Valério, Leonardo Montanari Michilim, Edom Ferreira dos Santos

140-155
- PDF/A (Português (Brasil))
The influence of the use of the budget and heuristic biases on the professional skills of bean counters and business partners

Tiago Ramos Wohlemberg, Veronica Ahimaras Villalba, Delci Grapegia Dal Vesco, Leandro Augusto Toigo

156-178
- PDF/A (Português (Brasil))
Ethical behavior in the work environment and its effects on academic misconduct

Marcielle Anzilago, Franciele do Prado Daciê, Kelly Arent Della Giustina

179-201
- PDF/A (Português (Brasil))
Internal control under the approach of COSO ERM framework components: a study in a higher education institution

Kamilla Alves, Antônio André Cunha Callado, Aldo Leonardo Cunha

202-223
- PDF/A (Português (Brasil))
Identification of accounting concepts and techniques used by accounting professors in Governador Valadares - MG

Diego Teixeira da Cruz, Jander Ângelo Diogo Ferreira, Aline Gomes Peixoto

224-248
- PDF/A (Português (Brasil))
Social minorities in the accounting sciences course: an analysis of the profile of undergraduate students

Andressa Oliveira Rodrigues, Camilla Soueneta Nascimento Nganga, Jeíce Catrine Cordeiro Moreira

249-273
- PDF/A (Português (Brasil))
Quality of work life of home-office accountants during the Covid-19 pandemic

Suzete Antonieta Lizote, Nathalie Moreira Fontana, Patrícia Taís Callegari, Fernando Clementz da Silva

274-294
- PDF/A (Português (Brasil))
Integrated reporting in the public sector: the case of Indústrias Nucleares do Brasil S.A.

Thais de Souza Faria, Rafael Henrique Pires dos Santos Canedo, Mariana Pereira Bonfim, Mariana Azevedo Alves, José Mauro Madeiros Velôso Soares

295-322
- PDF/A (Português (Brasil))

Section 4: Cases of Education Applied the Accounting (S4)

Investment, innovation and sustainability: an economic and financial analysis in pandemic times at Suzano Papel e Celulose

Lis Daiana Bessa Taveira, Mayra Martins, Lísia de Melo Queiroz, Moisés Ferreira da Cunha

323-345
- PDF/A (Português (Brasil))

Section 7: International (S7)

Level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI)

Pamela Três, Daniela Di Domenico, Naline Três
- PDF/A
Methodological analysis of the incompatible EBITDA disclosed by companies listed on B3: identification of divergent variables in the conciliations

Shaiane Pisa Kistner, Orion Augusto Platt Neto
- PDF/A
Do auditors react to market behaviour?

José Alves Dantas, João Lucas Andrade Guimarães, Débora Cristina Alves dos Santos
- PDF/A
Relationships between the aspects of target costing and business size: a study in the clothing industrial hub of Santa Cruz do Capibaribe-PE

Célio Beserra de Sá, Antônio André Cunha Callado
- PDF/A
Quality management practices in hospital organizations: a multiple case study in hospitals in Rio Grande do Sul, Brazil

Taynara Ribeiro Domingues Bom, Débora Gomes de Gomes, Marcos Antônio de Souza, Samuel Vinícius Bonato
- PDF/A
Influence of using the budget and heuristic biases on the professional competencies of bean counters and business partners

Tiago Ramos Wohlemberg, Veronica Ahimaras Villalba, Delci Grapegia Dal Vesco, Leandro Augusto Toigo
- PDF/A
Ethical behavior in the work environment and its effects on academic misconduct

Marcielle Anzilago, Franciele do Prado Daciê, Kelly Arent Della Giustina
- PDF/A
Internal control under the approach of COSO ERM framework components: a study in a higher education institution

Kamilla Alves Barreto, Antônio André Cunha Callado, Aldo Leonardo Cunha Callado
- PDF/A
Investment, innovation and sustainability: an economic and financial analysis in pandemic times at Suzano Papel e Celulose

Lis Daiana Bessa Taveira, Mayra Martins, Lisia de Melo Queiroz, Moises Ferreira da Cunha
- PDF/A

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 15 – N. 2 – Year 2023 (Jul./Dec. 2023)

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

Level of disclosure in sustainability Reports in accordance with the Global Reporting Initiative (GRI)

Methodological analysis of incompatible EBITDA disclosed by the companies listed in B3: identification of divergent variables in reconciliations

Do auditors react to market behaviour?

Determinants of the indebtedness of Brazilian electric energy companies negotiated on B3

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

Relationships between the aspects of target costing and business size: a study in the clothing industrial hub of Santa Cruz do Capibaribe-PE

Variables that influence the bias of numerical cognition

Quality management practices in hospital organizations: a multi-case study in hospitals em Rio Grande do Sul, Brazil

Perception of students of applied social sciences courses regarding the impact of the Covid-19 pandemic during their training

The influence of the use of the budget and heuristic biases on the professional skills of bean counters and business partners

Ethical behavior in the work environment and its effects on academic misconduct

Internal control under the approach of COSO ERM framework components: a study in a higher education institution

Identification of accounting concepts and techniques used by accounting professors in Governador Valadares - MG

Social minorities in the accounting sciences course: an analysis of the profile of undergraduate students

Quality of work life of home-office accountants during the Covid-19 pandemic

Integrated reporting in the public sector: the case of Indústrias Nucleares do Brasil S.A.

Section 4: Cases of Education Applied the Accounting (S4)

Investment, innovation and sustainability: an economic and financial analysis in pandemic times at Suzano Papel e Celulose

Section 7: International (S7)

Level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI)

Methodological analysis of the incompatible EBITDA disclosed by companies listed on B3: identification of divergent variables in the conciliations

Do auditors react to market behaviour?

Relationships between the aspects of target costing and business size: a study in the clothing industrial hub of Santa Cruz do Capibaribe-PE

Quality management practices in hospital organizations: a multiple case study in hospitals in Rio Grande do Sul, Brazil

Influence of using the budget and heuristic biases on the professional competencies of bean counters and business partners

Ethical behavior in the work environment and its effects on academic misconduct

Internal control under the approach of COSO ERM framework components: a study in a higher education institution

Investment, innovation and sustainability: an economic and financial analysis in pandemic times at Suzano Papel e Celulose

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