Vol. 16 No. 2 (2024): Jul./Dez.

View Vol. 16 No. 2 (2024): Jul./Dez.

DOI: https://doi.org/10.21680/2176-9036.2024v16n2

Published: 01-07-2024

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 16 – N. 2 – Year 2024 (Jul./Dec. 2024)

Prof. Dr. Maurício Corrêa da Silva
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Section 1: Accounting Applied to the Business Sector (S1)

Remote teaching: the efficiency of the federal network of professional Education in the year of the Covid-19 pandemic

Elaine Cristine Rodrigues dos Santos, Rodrigo Vicente dos Prazeres, Madson Bruno da Silva Monte, Nicholas Joseph Tavares da Cruz, Anderson de Barros Dantas

1-23
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Comparative analysis of the quality accounting information among french, brazilian and latin american companies

Antônio Artur de Souza, Simone Evangelista Fonseca, Letícia Drummond Rezende

24-43
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Information disclosure and corporate governance: evidence from companies listed on IBrX-100

Aldir Dias de Amurim, Adilson Celestino de Lima

44-73
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Analysis of the impact of the Covid-19 pandemic on the speed of journals in the field of accounting sciences

Andréa Ewellin Nogueira Montenegro, Redvânia Vieira Xavier, Luiz Augusto de Carvalho Francisco Soares, Mariomar de Sales Lima

74-95
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Tax aggressiveness in a scenario of economic crisis and financial difficulty: an analysis of companies listed on B3

Cássia de Oliveira Ferreira, Laiz de Fátima Carvalho, Otávio Araújo de Carvalho, Jacqueline Veneroso Alves da Cunha

96-116
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Risk assessment in granting credit by non-financial legal entities

Daniele Dias Cardoso, Nilton César Lima

117-139
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The impact of economic instability on credit concessions: the case of the Covid-19 pandemic

Leandro Henrique Mendonça Gomes, Samantha Valentim Telles

140-155
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Earnings management and judicial recovery: evidence for brazilian companies

Gustavo Sousa Ribeiro, Luciana Carvalho, Arthur Antonio Silva Rosa

156-176
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Section 2: Accounting Applied to the Public Sector and the Third Sector (S2)

Municipal transparency index: a longitudinal analysis in municipalities of different sizes in Paraíba

Alberlan Fernandes da Silva, Yuri Dantas dos Santos

177-199
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Diagnosis of the budgetary credibility of the municipality of Anori in Amazonas

José Ruan Ribeiro Alves, Aline Gomes Peixoto

200-219
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Passive transparency in small brazilian municipalities

Anderson Carvalho de Oliveira, Nálbia de Araújo Santos

220-240
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Model of performance indicators for the evaluation of state public health expenditures in Brazil

Gilberto Crispim da Silva, Luiz Alberton, Raimundo Nonato Rodrigues

241-267
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Fiscal balance and the influence of economic growth on the variation in personnel expenditure in brazilian states in view of LRF limits

Jeremias Pereira da Silva Arraes, Francielle , Djones Derkyan Texeira , Dimmitre Morant Vieira Gonçalves

268-285
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Section 3: Research of Field on Accounting (Survey) (S3)

Contributions of internal control to public governance: a study of the perception of internal auditors of federal educational institutions

Josaias Santana dos Santos, Andrea de Oliveira Gonçalves

286-305
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Management control system use as a driver for the development of a family business

Michele Josiane Rutz Buchweitz, Ana Paula Capuano da Cruz, Alexandre Costa Quintana

306-325
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Scientific production in academic education of undergraduates in accounting sciences

Laryssa de Aguiar Santos Alencar , Raiane Ferreira Pereira , Luís Eduardo Brandão Paiva, Francisco Carlos da Costa Filho

326-345
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Identification of determining factors in formation of açaí berry price from the perspective of its entrepreneurs

Anderson Roberto Pires e Silva, Jorge Lucas Castro Furtado, Elyany da Silva Amador, Márcia Athayde Moreira

346-365
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Service to demands and corruption tolerance: brazilian voters' perception of the “rouba, mas faz” policy

João Antonio da Costa Neto, Amarando Francisco Dantas Júnior, Rossana Guerra de Sousa, Adriana Fernandes de Vasconcelos

366-386
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Analysis of faculty perception regarding the use of concept mapping in the teaching process in accounting degree programs in the State of Rio Grande do Norte

Maria de Fátima Ferreira Simplício, Edzana Roberta Ferreira da Cunha Vieira Lucena, Aneide Oliveira Araújo

387-407
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Turnover management in an accounting office: whether or not to outsource the employee hiring process

Bruno Bossoni Eggres, Denise Espich, Marcia Helena dos Santos Bento

408-430
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How many tips do you need? An experience of developing and applying a serious game in a stricto sensu post-graduation class in accounting sciences

Jocykleber Meireles de Souza, Esdras Carvalho dos Santos, Márcia Reis Machado

431-450
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Performance of brazilian municipalities in the ranking dimensions of the quality of accounting and fiscal information and the perception of accounting professionals on the topic

Diana Vaz de Lima, Celina Costa Lima dos Reis, Gustavo Ferreira Fialho, Rodrigo Pereira Neves

451-473
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Financial literacy of high school students in public institutions

Gladistone Cosme de Souza, Josilene da Silva Barbosa, Odilon José de Oliveira Neto

474-495
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Section 5: Thesis, Dissertation, and Book Reviews (S5)

Review of the book: General accounting: an interactive approach. Carvalho, Marcia da Silva; Guimarães, Guilherme Otávio Monteiro & Cruz, Cláudia Ferreira da (2019). São Paulo: Atlas, 280 pages, ISBN: 9788597019469

Juh Círico, Akira Aikyo Galvão
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Book review: Orçamento Público. Giacomoni, J. (2022). São Paulo: Atlas, 338 páginas, ISBN 978-85-97-02612-2

Pablo Eduardo Nikolais Teixeira Bonifácio da Silva
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Section 7: International (S7)

Comparative analysis of accounting information quality amongst French, Brazilian and Latin American companies

Antônio Artur de Souza, Simone Evangelista Fonseca, Letícia Drummond Rezende
- PDF/A
Analysis of the impact of the Covid-19 pandemic on the speed of journals in the field of accounting sciences

Andréa Ewellin Nogueira Montenegro, Redvânia Vieira Xavier, Luiz Augusto de Carvalho Francisco Soares, Mariomar de Sales Lima
- PDF/A
Tax aggressiveness in a scenario of economic crisis and financial difficulty: an analysis of companies listed on B3

Cássia de Oliveira Ferreira, Laiz de Fátima Carvalho, Otávio Araújo de Carvalho, Jacqueline Veneroso Alves da Cunha
- PDF/A
Risk assessment when granting credit to non-financial legal entities

Daniele Dias Cardoso, Nilton Cesar Lima
- PDF/A
The impact of economic instability on credit concessions: the case of the Covid-19 pandemic

Leandro Henrique Mendonça Gomes, Samantha Valentim Telles
- PDF/A
Earnings management and judicial recovery: evidence for brazilian companies

Gustavo Sousa Ribeiro, Luciana Carvalho, Arthur Antonio Silva Rosa
- PDF/A
Passive transparency in small brazilian municipalities

Anderson Carvalho de Oliveira, Nálbia de Araújo Santos
- PDF/A
Model of performance indicators for the evaluation of state public health expenditures in Brazil

Gilberto Crispim, Luiz Alberton, Raimundo Nonato Rodrigues
- PDF/A
Contributions of internal control to public governance: a study of the perception of internal auditors of federal educational institutions

Josaias Santana dos Santos, Andrea de Oliveira Gonçalves
- PDF/A
Identification of determining factors in formation of açaí berry price from the perspective of its entrepreneurs

Anderson Roberto Pires e Silva, Jorge Lucas Castro Furtado, Elyany da Silv a Amador, Márcia Athayde Moreira
- PDF/A
Service to demands and corruption tolerance: brazilian voters' perception of “rouba, mas faz” policy

João Antonio da Costa Neto, Amarando Francisco r Dantas Júnio, Rossana Guerra de Sousa, Adriana Fernandes de Vasconcelos
- PDF/A