Vol. 9 No. 1 (2017): Jan./Jun.

DOI: https://doi.org/10.21680/2176-9036.2017v9n1

Published: 02-01-2017

EDITORIAL

Editorial – Revista Ambiente Contábil – V.9 – N. 1 – Year 2017 (jan./jun./2017)

Maurício Corrêa da Silva

i-iii
- PDF (Português (Brasil))

ARTICLES

IMPACTS OF INTERNATIONAL STANDARDS OF AUDITING IN AUDIT REPORTS ON THE FINANCIAL STATEMENTS OF BRAZILIAN BANKS

Rafael Lopes Cardozo Castro, João Paulo Barros Vasconcelos, José Alves Dantas

1-20
- PDF (Português (Brasil))
ADHERENCE LEVEL OF ENVIRONMENTAL PERFORMANCE INDICATORS OF GRI IN MERGING MARKETS: AN ANALYSIS OF COMPANIES PRESENTING POLLUTING POTENTIAL IN TWO SEGMENTS

Thales Luiz Gomes Braga Silva, Leonardo Caixeta de Castro Maia, Edvalda Araújo Leal

21-36
- PDF (Português (Brasil))
COMPARATIVE ANALYSIS OF ECONOMIC AND FINANCIAL VIABILITY OF AGRICULTURAL ACTIVITIES AND DAIRY

Silvana Dalmutt Kruger, Letícia Ceccatto, Sady Mazzioni, Daniela Di Domenico, Sérgio Murilo Petri

37-55
- PDF (Português (Brasil))
FAIR VALUE OF DEBENTURES WITHOUT REFERENCE PRICE ON THE MARKET: A METHODOLOGICAL PROPOSAL FOR MEASUREMENT

Claudio Ulysses Ferreira Coelho, Angélica Morais Dias

56-76
- PDF (Português (Brasil))
WORKING CAPITAL MANAGEMENT AND DEVELOPMENT OF THE SELLING PRICE PRACTICED BY MICRO AND SMALL ENTERPRISES

Olga Graciela Diaz Domingues, João Eduardo Prudêncio Tinoco, Mariano Yoshitake, Wanderlei Lima de Paulo, José Alberto Carvalho dos Santos Claro

77-96
- PDF (Português (Brasil))
CORPORATE FRAUD AND COUNTERS EDUCATION: A CURRICULUM ANALYSIS OF ACCOUNTING COURSES

Natália Mendes Lima, Rosangela Ferreira Bernardo, Gilberto José Miranda, Cintia Rodrigues de Oliveira Medeiros

97-116
- PDF (Português (Brasil))
APPLICATION OF CONCEPTUAL MAPS TECHNIQUE IN ACCOUNTING DISCIPLINES WITH MANAGEMENT APPROACH

Yumara Lúcia Vasconcelos, Ricardo Henrique Miranda de Araújo

117-143
- PDF (Português (Brasil))
THE VALUE RELEVANCE ASSESSMENT OF INFORMATION ABOUT THE FAIR VALUE HIERARCHY OF BRAZILIAN COMPANIES

Tatiane de Oliveira Marques, Jorge Katsumi Niyama, Rafael Morais de Souza, Charles Albino Schultz

144-162
- PDF (Português (Brasil))
WHICH ATTRIBUTES DEFINE A GOOD TEACHER? PERCEPTION OF ACCOUNTING COURSES STUDENTS OFFERED IN BRAZIL AND PORTUGAL

Ana Paula Capuano da Cruz, Alexandre Costa Quintana, Débora Gomes Machado, Flávia Regina Czarneski, Luane de Oliveira Lucas

163-184
- PDF (Português (Brasil))
ACCOUNTING CONVERGENCE AND INTERNATIONAL ACCOUNTING STANDARDS KNOWLEDGE: AN ANALYSIS OF THE UNDERSTANDING FROM FUTURE PROFESSIONALS OF TWO COUNTRIES

Rodrigo Fernandes Malaquias, Nélida Raquel Vergara, Eliane Cristina da Silva

185-203
- PDF (Português (Brasil))
THE EFFECTS OF CORPORATE GOVERNANCE IN CAPITAL STRUCTURE: AN ANALYSIS IN BRAZILIAN BELONGING TO INDEX BM&FBOVESPA CONSUMPTION (ICON)

Mara Vogt, Itzhak David Simão Kaveski, Larissa Degenhart, Arnaldo da Conceição Monje, Nelson Hein

204-222
- PDF (Português (Brasil))
ANALYSIS OF THE LEVEL OF KNOWLEDGE OF THE PROFESSIONAL ACCOUNTING ABOUT ENVIRONMENTAL ACCOUNTING AND IT`S VARIABLES INTERVENING PARTIES

Alexandre André Feil, Angela Maria Haberkamp, Adriano José Azeredo, Tatiane Mileidi Orso, Clovis Antônio Kronbauer, Claus Haetinger

223-245
- PDF (Português (Brasil))
STAKEHOLDERS AND ITS INFLUENCE ON CORPORATE GOVERNANCE: A CASE STUDY IN MULTIPLE SPORTS ORGANIZATIONS

Henrique César Melo Ribeiro, Benny Kramer Costa

246-267
- PDF (Português (Brasil))
LOBBYING OF THE GLENIF IN THE IASB THE LIGHT OF THE THEORY OF ACTION COLLECTIVE OF OLSON

Elayne Patrícia Ribeiro de Santana Azevedo, Márcia Ferreira Neves Tavares

268-289
- PDF (Português (Brasil))
THE USE OF THE BUDGET AS A MANAGEMENT TOOL TO STRATEGY FORMULATION AND CONTROL: A CASE STUDY IN THE COMPANY OF PARAIBA AGROINDUSTRIAL SECTOR

Hildegardo Pedro Araújo de Melo, Gilson Rodrigues da Silva, Antônio Moreira Nicolau, Adilson Celestino de Lima

290-305
- PDF (Português (Brasil))
ANALYSIS OF COSTS AND THE VALUE OF AGGREGATION IN A PIG FARM LOCATED IN WEST REGION OF THE SANTA CATARINA STATE

Emanuele Engelage, Antonio Zanin, Sady Mazzioni, Geovanne Dias de Moura

306-323
- PDF (Português (Brasil))
READING COMPREHENSION OF ACCOUNTING STUDENTS: THE PROPOSITION OF A RESEARCH AGENDA

João Carlos Hipólito Bernardes do Nascimento, Marcelo Alvaro da Silva Macedo, José Ricardo Maia de Siqueira, Ana Carolina Pimentel Duarte da Fonseca

324-343
- PDF (Português (Brasil))
DEPENDENT RELATIONSHIP BETWEEN SOCIAL AND ENVIRONMENTAL VOLUNTARY DISCLOSURE AND CHARACTERISTICS OF OPEN CAPITAL COMPANIES IN BRAZIL

Maria Audenôra Rufino, Márcia Reis Machado

344-363
- PDF (Português (Brasil))
SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA

Artur Corrêa Lopes, Márcia Martins Mendes De Luca, Alan Diógenes Góis, Alessandra Carvalho de Vasconcelos

364-382
- PDF (Português (Brasil))
SYSTEM BASED ON COST OF COSTING METHODOLOGY TDABC: AN EXPERIENCE IN A SUPPORT ORGANISATION

Maria Denise Nunes Rodrigues, Ruth Carvalho de Santana Pinho

383-396
- PDF (Português (Brasil))

Vol. 9 No. 1 (2017): Jan./Jun.

EDITORIAL

Editorial – Revista Ambiente Contábil – V.9 – N. 1 – Year 2017 (jan./jun./2017)

ARTICLES

IMPACTS OF INTERNATIONAL STANDARDS OF AUDITING IN AUDIT REPORTS ON THE FINANCIAL STATEMENTS OF BRAZILIAN BANKS

ADHERENCE LEVEL OF ENVIRONMENTAL PERFORMANCE INDICATORS OF GRI IN MERGING MARKETS: AN ANALYSIS OF COMPANIES PRESENTING POLLUTING POTENTIAL IN TWO SEGMENTS

COMPARATIVE ANALYSIS OF ECONOMIC AND FINANCIAL VIABILITY OF AGRICULTURAL ACTIVITIES AND DAIRY

FAIR VALUE OF DEBENTURES WITHOUT REFERENCE PRICE ON THE MARKET: A METHODOLOGICAL PROPOSAL FOR MEASUREMENT

WORKING CAPITAL MANAGEMENT AND DEVELOPMENT OF THE SELLING PRICE PRACTICED BY MICRO AND SMALL ENTERPRISES

CORPORATE FRAUD AND COUNTERS EDUCATION: A CURRICULUM ANALYSIS OF ACCOUNTING COURSES

APPLICATION OF CONCEPTUAL MAPS TECHNIQUE IN ACCOUNTING DISCIPLINES WITH MANAGEMENT APPROACH

THE VALUE RELEVANCE ASSESSMENT OF INFORMATION ABOUT THE FAIR VALUE HIERARCHY OF BRAZILIAN COMPANIES

WHICH ATTRIBUTES DEFINE A GOOD TEACHER? PERCEPTION OF ACCOUNTING COURSES STUDENTS OFFERED IN BRAZIL AND PORTUGAL

ACCOUNTING CONVERGENCE AND INTERNATIONAL ACCOUNTING STANDARDS KNOWLEDGE: AN ANALYSIS OF THE UNDERSTANDING FROM FUTURE PROFESSIONALS OF TWO COUNTRIES

THE EFFECTS OF CORPORATE GOVERNANCE IN CAPITAL STRUCTURE: AN ANALYSIS IN BRAZILIAN BELONGING TO INDEX BM&FBOVESPA CONSUMPTION (ICON)

ANALYSIS OF THE LEVEL OF KNOWLEDGE OF THE PROFESSIONAL ACCOUNTING ABOUT ENVIRONMENTAL ACCOUNTING AND IT`S VARIABLES INTERVENING PARTIES

STAKEHOLDERS AND ITS INFLUENCE ON CORPORATE GOVERNANCE: A CASE STUDY IN MULTIPLE SPORTS ORGANIZATIONS

LOBBYING OF THE GLENIF IN THE IASB THE LIGHT OF THE THEORY OF ACTION COLLECTIVE OF OLSON

THE USE OF THE BUDGET AS A MANAGEMENT TOOL TO STRATEGY FORMULATION AND CONTROL: A CASE STUDY IN THE COMPANY OF PARAIBA AGROINDUSTRIAL SECTOR

ANALYSIS OF COSTS AND THE VALUE OF AGGREGATION IN A PIG FARM LOCATED IN WEST REGION OF THE SANTA CATARINA STATE

READING COMPREHENSION OF ACCOUNTING STUDENTS: THE PROPOSITION OF A RESEARCH AGENDA

DEPENDENT RELATIONSHIP BETWEEN SOCIAL AND ENVIRONMENTAL VOLUNTARY DISCLOSURE AND CHARACTERISTICS OF OPEN CAPITAL COMPANIES IN BRAZIL

SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA

SYSTEM BASED ON COST OF COSTING METHODOLOGY TDABC: AN EXPERIENCE IN A SUPPORT ORGANISATION

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