ARRAES, J.P.D.S. and Matias-Pereira, J. 2025. Behind the Scenes of Brazil’s Fiscal Responsibility Law: discussions, stakeholders’ interests, key debates, and foundational documents . Journal of Education and Research in Accounting (REPeC). 19, (Nov. 2025). DOI:https://doi.org/10.17524/repec.v19.e3802.