Vol. 17 No. 1 (2025): Jan./Jun.

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 17 – N. 1 – Year 2025 (January/June. 2025)

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

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

Types of supplementary pension plans: a study on the updated panorama and economic evolution of closed pension plans

Vanessa Martins Pires, Flávia Monaco Vieira

1-20
- PDF/A (Português (Brasil))
Insolvency: profile and behavior in Brazil

Henrique César Melo Ribeiro

21-50
- PDF/A (Português (Brasil))
Impact of corporate donations to combat Covid-19 on the market value of donor companies: an analysis from the perspective of legitimacy theory

João Henrique Krauspenhar, Rafael Bertoldi Pescador, Suliani Rover, Denize Demarche Minatti Ferreira, Hans Michael Van Bellen

51-68
- PDF/A (Português (Brasil))
Reporting of key audit matters: an analysis based on earnings smoothing in the brazilian electric sector

Ana Claudia Santo Lima, Cleidinara Ribeiro Dias, Lúcio de Souza Machado, Carlos Henrique Silva do Carmo

69-90
- PDF/A (Português (Brasil))
The EBITDA disclosed by companies listed on Brazil stock exchange (B3): locations, types, and occurrence count

Shaiane Pisa Kistner, Orion Augusto Platt Neto

91-112
- PDF/A (Português (Brasil))
Accounting treatment of tax credits arising from the exclusion of ICMS from the PIS and COFINS calculation base of publicly traded companies

Douglas Willian Nascimento Schmidt, José Antonio Cescon, Antônio Carlos Brunozi Júnior, Júlio César Ferreira

113-134
- PDF/A (Português (Brasil))
Analysis of provisions and contingent liabilities in companies listed on B3

Gabriella Janete Espindula, Maíra Melo de Souza

135-155
- PDF/A (Português (Brasil))
The fraud taxonomy in financial reports in the brazilian stock market

Noel Kentinus Olokodana, Rodrigo de Souza Gonçalves , Monize Ramos do Nascimento

156-178
- PDF/A (Português (Brasil))
Institutional factors and the performance of higher education institutions in the accounting sufficiency exam

Aline Cordeiro Santana, Bruno Barbosa de Souza, Marcos Paulo Tavares Bazet

179-202
- PDF/A (Português (Brasil))
Some reflections on the application of the concept of essence over form in leasing operations in the lessee and lessor before and after IFRS 16

Jorge Katsumi Niyama, Paulo César de Melo Mendes

203-216
- PDF/A (Português (Brasil))
The stock market's reaction to the mandatory disclosure of ESG information

Mateus Del Col Lopes, Michele Nascimento Jucá

217-235
- PDF/A (Português (Brasil))
Impact of the Covid-19 pandemic on the relationship between financial performance and the ESG of Brazilian publicly-held companies

Douglas Laurindo da Silva, Renato Henrique Gurgel Mota, Angelica Maria Constantino de Moura

236-257
- PDF/A (Português (Brasil))
Effects of adopting IFRS 9 on the audit of financial instruments in non-financial companies

Shirley Franco da Silva, José Alves Dantas

258-279
- PDF/A (Português (Brasil))
A comparative study between the level of disclosure between retailers and other B3 companies within the scope of corporate governance

Português, Dilo Sérgio de Carvalho Vianna, Juliana Molina Queiroz, Railainy Maria da Silva Felix, Liege Moraes do Carmo

280-309
- PDF/A (Português (Brasil))

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

New Public Management, institutional theory and changes in public accounting: a theoretical essay

Djones Derkyan Teixeira dos Santos, Andrea de Oliveira Gonçalves

310-329
- PDF/A (Português (Brasil))
Quality of accounting and tax information in Brazil

Maysa Alves Correa Silva, Cíntia Siqueira Araújo Soares, João Estevão Barbosa Neto

330-347
- PDF/A (Português (Brasil))
Transparency of electoral accountability in Amazonian municipalities

Gabriele Assunção da Silva, Aline Gomes Peixoto

348-363
- PDF/A (Português (Brasil))
Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New Zealand

Andrew Pereira Gonçalves, Roberto Sérgio do Nascimento, Ricardo Viotto

364-384
- PDF/A (Português (Brasil))

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

Experiences and perceptions of Diversity Committees in Brazil's Regional Accounting Council

Henrique Ribeiro Bezerra, Edson Ferreira de Araújo, Hans Michael Van Bellen

385-403
- PDF/A (Português (Brasil))
Emotional intelligence and interpersonal communication skills accounting students

Isabel Cristina Martin Garcia, Alison Martins Meurer, Nayane Thais Krespi Musial

404-423
- PDF/A (Português (Brasil))
General Data Protection Law (LGPD) No. 13,709/2018: perception of accounting service providers

Gabriella Aline Sampaio da Silva, Graziele Oliveira Aragão Servilha, Josiane Silva Costa dos Santos, Sonia Aparecida Beato Ximenes de Melo

424-443
- PDF/A (Português (Brasil))
Analysis of the relationship between contingency factors and management accounting practices adopted in the light of contingency theory: a study in hotels in the municipalities of Recife and Ipojuca in the state of Pernambuco

Samara Lima Sobrinho, Aldo Leonardo Cunha Callado

444-464
- PDF/A (Português (Brasil))
Business budget preparation process and its human aspects in an industry in Pernambuco

Cristiano Belarmino da Silva, Paulo Henrique Leite Valença, Carla Renata da Silva Leitão

465-484
- PDF/A (Português (Brasil))

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

Teaching case: corporate and tax accounting: it's time to practice!

Jordana Fialho Paula de Oliveira Sousa, Antônio Carlos Brunozi Júnior, Pedro Henrique Jesus Oliveira

485-499
- PDF/A (Português (Brasil))
Navigating the rivers of sustainability in the Amazon: the dilemma of accounting for carbon credits

Aleff dos Santos Santana, Juh Círico, Claudio de Souza Miranda, Alessandra de Fátima Souza de Souza, Rayane de Lima Silva Belo

500-516
- PDF/A (Português (Brasil))

Section 7: International (S7)

Impact of corporate donations to combat Covid-19 on the market value of donor companies: an analysis from the perspective of legitimacy theory

João Henrique Krauspenhar, Rafael Bertoldi Pescador, Suliani Rover, Denize Demarche Minatti Ferreira, Hans Michael Van Bellen
- PDF/A
Reporting of key audit matters: an analysis based on income smoothing in the brazilian electric power sector

Ana Claudia Santo Lima, Cleidinara Ribeiro Dias, Lúcio de Souza Machado, Carlos Henrique Silva do Carmo
- PDF/A
The EBITDA disclosed by companies listed on Brazil stock exchange (B3): locations, types, and occurrence count

Shaiane Pisa Kistner, Orion Augusto Platt Neto
- PDF/A
Accounting treatment of tax credits arising from the exclusion of ICMS from the PIS and COFINS calculation base of publicly traded companies

Douglas Willian Nascimento Schmidt, José Antonio Cescon, Antônio Carlos Brunozi Junior, Julio César Ferreira
- PDF/A
Analysis of provisions and contingent liabilities in companies listed on B3

Gabriella Janete Espindula, Maíra Melo de Souza
- PDF/A
The fraud taxonomy in financial reports in the brazilian stock market

Noel Kentinus Olokodana, Rodrigo de Souza Gonçalves , Monize Ramos do Nascimento
- PDF/A
Institutional factors and the performance of higher education institutions in the accounting sufficiency exam

Aline Cordeiro Santana, Bruno Barbosa de Souza, Marcos Paulo Tavares Bazet
- PDF/A
Some reflections on the concept application of essence over form in leasing operations in the lessee and lessor before and after IFRS 16

Jorge Katsumi Niyama, Paulo César de Melo Mendes
- PDF/A
The stock market's reaction to the mandatory disclosure of ESG information

Mateus Del Col Lopes, Michele Nascimento Jucá
- PDF/A
Impact of the Covid-19 pandemic on the relationship between financial performance and the ESG of Brazilian publicly traded companies

Douglas Laurindo da Silva, Renato Henrique Gurgel Mota, Angelica Maria Constantino de Moura
- PDF/A
Effects of adopting IFRS 9 for the audit of financial instruments in non-financial companies

Shirley Franco da Silva, José Alves Dantas
- PDF/A
New Public Management, institutional theory and changes in public accounting: a theoretical essay

Djones Derkyan Teixeira dos Santos, Andrea de Oliveira Gonçalves
- PDF/A
Quality of accounting and tax information in Brazil

Maysa Alves Correa Silva, Cíntia Siqueira Araújo Soares, João Estevão Barbosa Neto
- PDF/A
Transparency of electoral accountability in amazonian municipalities

Gabriele Assunção da Silva, Aline Gomes Peixoto
- PDF/A
Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New Zealand

Andrew Pereira Gonçalves, Roberto Sérgio do Nascimento, Ricardo Viotto
- PDF/A
Emotional intelligence and interpersonal communication skills accounting students

Isabel Cristina Martin Garcia, Alison Martins Meurer, Nayane Thais Krespi Musial
- PDF/A
General Data Protection Law (LGPD) no. 13,709/2018: perception of accounting service providers

Gabriella Aline Sampaio da Silva, Graziele Oliveira Aragão Servilha, Josiane Silva Costa dos Santos, Sonia Aparecida Beato Ximenes de Melo
- PDF/A
Analysis of the relationship between contingency factors and management accounting practices adopted in the light of contingency theory: a study in hotels in the municipalities of Recife and Ipojuca in the state of Pernambuco

Samara Lima Sobrinho, Aldo Leonardo Cunha Callado
- PDF/A
Navigating the rivers of sustainability in the Amazon: the dilemma of accounting for carbon credits

Aleff dos Santos Santana, Juh Círico, Claudio de Souza Miranda, Alessandra de Fátima Souza de Souza, Rayane de Lima Silva Belo
- PDF/A

EDITORIAL

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

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

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

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

Section 7: International (S7)

dados

Current Issue