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

View Vol. 17 No. 1 (2025): Jan./Jun.
DOI: https://doi.org/10.21680/2176-9036.2025v17n1
Published: 02-01-2025

EDITORIAL

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

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
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID33727

  • Quality of accounting and tax information in Brazil

    Maysa Alves Correa Silva, Cíntia Siqueira Araújo Soares, João Estevão Barbosa Neto
    330-347
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID35441

  • Transparency of electoral accountability in Amazonian municipalities

    Gabriele Assunção da Silva, Aline Gomes Peixoto
    348-363
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID34206

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID33352

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

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
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID34937

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID35001

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
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38658

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38660

  • The EBITDA disclosed by companies listed on Brazil stock exchange (B3): locations, types, and occurrence count

    Shaiane Pisa Kistner, Orion Augusto Platt Neto
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38661

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38662

  • Analysis of provisions and contingent liabilities in companies listed on B3

    Gabriella Janete Espindula, Maíra Melo de Souza
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38663

  • The fraud taxonomy in financial reports in the brazilian stock market

    Noel Kentinus Olokodana, Rodrigo de Souza Gonçalves , Monize Ramos do Nascimento
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38664

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38665

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38726

  • The stock market's reaction to the mandatory disclosure of ESG information

    Mateus Del Col Lopes, Michele Nascimento Jucá
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38667

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38668

  • Effects of adopting IFRS 9 for the audit of financial instruments in non-financial companies

    Shirley Franco da Silva, José Alves Dantas
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38669

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

    Djones Derkyan Teixeira dos Santos, Andrea de Oliveira Gonçalves
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38673

  • Quality of accounting and tax information in Brazil

    Maysa Alves Correa Silva, Cíntia Siqueira Araújo Soares, João Estevão Barbosa Neto
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38674

  • Transparency of electoral accountability in amazonian municipalities

    Gabriele Assunção da Silva, Aline Gomes Peixoto
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38675

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38676

  • Emotional intelligence and interpersonal communication skills accounting students

    Isabel Cristina Martin Garcia, Alison Martins Meurer, Nayane Thais Krespi Musial
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38727

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38677

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38678

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2025v17n1ID38679