Vol. 18 No. 2 (2026): Jul./Dez.

View Vol. 18 No. 2 (2026): Jul./Dez.
DOI: https://doi.org/10.21680/2176-9036.2026v18n2
Published: 06-07-2026

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)

  • Should I invest in Cielo S.A. or not? Evaluation of metrics and valuation assumptions

    Denize Lemos Duarte, Juliana Ferreira de Carvalho, Lísia de Melo Queiroz, Moisés Ferreira da Cunha
    502-524
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID39214

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

Section 7: International (S7)

  • Tax avoidance and persistence of cash flows: moderating role of firm life cycle

    Fabiano de Castro Liberato Costa, Caroline Keidann Soschinski, Roberto Carlos Klann
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44428

  • The relationship between executive compensation and research and development spending: an analysis of medium and high-tech companies listed on the brazilian stock exchange

    Ana Francyele Parente Borges, Andressa Germann Avila, Maria Ivanice Vendruscolo, Fernanda Kreuzberg, Fernanda Gomes Victor
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44429

  • Disclosure of risk information in the explanatory notes of financial institutions in Brazil

    Lucas Ferreira de Moura, Eduardo Bona Safe de Matos, Vitor Hideo Nasu
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44430

  • Relationship between economic and financial performance and ESG practices in brazilian companies

    Maurício Leite, Franciele de Moura, Caroline Keidann Soschinski, Cleunice Zanella
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44431

  • ESG Funds versus traditional funds: a performance analysis in the brazilian market (from 2021 to 2024)

    Júlia Gomes Ramos Abreu, Cíntia de Melo de Albuquerque Ribeiro, Aline Moura da Costa Silva, José Paulo Cosenza
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44442

  • VAS and ESG score: a correlational analysis of oil companies listed on B3

    Giovana Fernandes Porto, Dilo Sergio de Carvalho Vianna, Juliana Molina Queiroz, Weslei Camelo Lopes, Liege Moraes do Carmo
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44443

  • Corporate governance in focus: how audit committee characteristics shape the auditor’s report

    Pedro Antonio Melo Moreira, Naiara Leite dos Santos Sant'Ana, Maria Layane Silva Gomes, Roberto Sergio do Nascimento, Adriana Vasconcelos Carneiro dos Santos
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44444

  • Budgetary opportunism? A study on public spending in election years

    Joseli Pereira Macedo Rezende, Marcielle Anzilago
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44465

  • Influence of teaching-learning factors on the academic performance of accounting students

    Ana Cristina Oliveira Aragão, Maria Andressa Silva Dourado, Aldir Dias de Amurim, José Jonas Alves Correia
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44494

  • Promotion of mechanisms to strengthen vertical accountability in local governments: the case of health in Brazil

    Marcus Vinicius Cunha dos Santos, Andrea de Oliveira Gonçalves
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44495

  • Accounting theory: perceptions on the characteristics of the discipline and the impact of resolution CNE/CES No. 1/2024 on higher education institutions (HEIs) in Pernambuco

    Ávila Kézia Menezes Lira, Carla Renata Silva Leitão
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44497

  • Excessive use of artificial intelligence in accounting undergraduate courses: risks of technological dependence on the development of analytical skills

    Kayllanne Karla Gomes Guedes, Ana Lúcia Fontes de Souza Vasconcelos, Rute Abreu, Caio Arruda Souza Henriques, Ruth Fonseca de Araújo
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44502

  • Artificial intelligence, social media, and intelligent learning: effects on academic performance and mental well-being of accounting students

    Bruna Luza, Tamara Gonçalves Falconi, Leandro Augusto Toigo, Vinicius Abilio Martins
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44507

  • Sustainable public budgets: contributions to SDG implementation from correspondence analysis (ANACOR)

    Maria do Socorro de Lima Simões, Roberto Sérgio do Nascimento, Juliana Sales Cordeiro Ferreira, Alessandra Carvalho de Vasconcelos, Thícia Stela Lima Sampaio
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44508

  • Use of management accounting tools in small businesses and individual micro-entrepreneurs: evidence and proposals for improvement

    Alexandre Farias Albuquerque, Cleston Alexandre dos Santos, Lucas de Lima Souza
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44509

  • La relación entre la remuneración de ejecutivos y los gastos en investigación y desarrollo: un análisis de empresas de mediana y alta tecnología que cotizan en la bolsa de valores brasileña

    Ana Francyele Parente Borges, Andressa Germann Avila, Maria Ivanice Vendruscolo, Fernanda Kreuzberg, Fernanda Gomes Victor
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44510

  • Fondos ASG versus fondos tradicionales: un análisis de desempeño en el mercado brasileño (2021–2024)

    Júlia Gomes Ramos Abreu, Cíntia de Melo de Albuquerque Ribeiro, Aline Moura da Costa Silva, José Paulo Cosenza
    DOI: https://doi.org/10.21680/2176-9036.2026v18n2ID44511