Vol. 17 No. 2 (2025): Jul./Dez.

View Vol. 17 No. 2 (2025): Jul./Dez.
DOI: https://doi.org/10.21680/2176-9036.2025v17n2
Published: 03-07-2025

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)

  • Money laundering, embezzlement and tax evasion: a teaching case

    Rodrigo de Souza Gonçalves, Patricia Garone Figueira Falcão, Monick Rodrigues Lima
    622-637
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID35632

Section 7: International (S7)

  • Disclosure of provisions and contingent liabilities: a study of companies in the airline sector during the Covid-19 pandemic

    Renata Bissi de Oliveira, Marcielle Anzilago
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40749

  • Analysis of the disclosure of governance practices in brazilian olympic confederations

    Izabela Maria de Azevedo, Fábio Minatto, José Alonso Borba
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40750

  • Accounting ratios, stock prices, and COVID-19: a study in IBOV companies

    Mateus Barreto Vieira da Silva, José Erasmo Silva
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40753

  • Managerial control: a study among public/private relations from the perspective of transaction cost theory

    Júlio Ricardo Rezende da Costa, Karla Katiuscia Nóbrega de Almeida
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40754

  • The relationship between federal tax installments and the future profitability of Brazilian companies listed on B3 S/A

    Brigitti Brunocilla Bonetti, Viviane Theiss, Kátia Dalcero
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40757

  • Quality of accounting information disclosure on technological R&D: comparative analysis of reports filed in Brazil and the United States by Brazilian companies

    Marco Aurélio Goulart Canongia, Adolfo Henrique Coutinho e Silva
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40758

  • Association between earnings management and non-GAAP measures

    Gleison de Abreu Pontes, Sirlei Lemes, Jéssica Rayse de Melo Silva, Patrícia de Souza Costa
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40759

  • Disclosure of socio-environmental risk management: the case of Samarco Mineração

    Schleiden Pinheiro Nascimento, Audiceia Lima Silva Andrade, Joelma Coelho Machado, Michele Monteiro Lirio Maria, Gabriel Moreira Campos
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40760

  • Government accounting reports for the citizen: a reinterpretation of the general balance sheet for the State of Goiás, Brazil

    Diana Vaz de Lima, Karina Evangelista Cruz, Rafiza Luziani Varão Ribeiro, Ricardo Borges de Rezende, Valquíria Andrade de Souza
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40761

  • Results management in the public sector: a critical reflection in the light of IPSAS

    André Henrique Sousa Barros, José Matias-Pereira, Jomar Miranda Rodrigues
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40762

  • The relationship between rural credit and member loyalty in a credit cooperative in the municipality of Rondinha, RS, Southern Brazil

    Tiago Cazzaroto, Tadeu Grando, Débora Gomes de Gomes, Suelen Corrêa
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40763

  • Controllership teaching in stricto sensu postgraduate accounting courses

    Marcos Paulo Tavares Bazet, Júlia Vieira Reis, Fábio Almeida de Lima, Edvalda Araújo Leal
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40764

  • Emotions and investments: the influence of investor sentiment on cryptocurrencies during the Covid-19 pandemic

    Rayane Farias dos Santos, César Augusto Tibúrcio Silva
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40765

  • Perception of organizational justice regarding the asymmetrical remuneration of employees of an organization in the electrical energy sector

    Fabiana Zeferina da Silveira, Alcindo Cipriano Argolo Mendes, Rogério João Lunkes, Edicreia Andrade dos Santos
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40766

  • Potential impacts of artificial intelligence for management accounting in the perception of professionals in the field

    Marcela Chagas de Souza Schwindt, Simone Alves da Costa
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40767

  • Influence of work-life balance on organizational decision-making by accountants

    Leonei Rother, Anelize Lopes Vieira, Mara Vogt, Juliana Fabris, Maurício Leite
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40768

  • When sustainability speaks louder: the role of ESG in mitigating the impact of manager personality traits on earnings management in credit cooperatives

    Renata Pesente, Kachirí Vitória Noara Farias, Cristian Baú Dal Magro, Larissa de Lima Trindade, Mauricio Leite
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40770

  • External variables that could cause students to drop out of accounting courses: a study at a brazilian federal public university

    Magali Martins e Martins, Deize Aires Neves, Juliana Tonello Azevedo, Alexandre Costa Quintana
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40771

  • Money laundering, embezzlement and tax evasion: a teaching case

    Rodrigo de Souza Gonçalves, Patricia Garone Figueira Falcão, Monick Rodrigues Lima
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40773

  • Nivel de divulgación ESG de las empresas que cotizan en bolsa: un análisis de la rentabilidad de las acciones, en Brasil

    Rodrigo Fernandes Malaquias, Pablo Zambra, José Angel Perez Lopez, Nuria Reguera Alvarado
    DOI: https://doi.org/10.21680/2176-9036.2025v17n2ID40774