Vol. 19 (2025): Continuous Publication
Editorial
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The Potential of Partial Least Squares Structural Equation Modeling (PLS-SEM) with a Formative Approach in Accounting Research
This article is a translation in English of the article: Potencialidades da Modelagem de Equações Estruturais em Mínimos Quadrados Parciais (PLS-SEM), com abordagem formativa, na pesquisa contábil -
Configuration of Management Control Systems as a Package: A Systemic Approach
Translations of this article: English -
Configuration of Management Control Systems as a Package: A Systemic Approach
This article is a translation in English of the article: Configuração de sistemas de controle gerencial como pacote: uma abordagem sistêmica -
Reflections on Current Brazilian Accounting Research
Translations of this article: English -
Reflections on Current Brazilian Accounting Research
This article is a translation in English of the article: Reflexões sobre a Pesquisa Contábil Brasileira atual
Articles
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Influence of countries’ tax enforcement on the relationship between tax expenditure surprise and the accuracy of financial analysts’ earnings forecasts
This article is a translation in English of the article: Influência do enforcement fiscal do país na relação entre a surpresa na despesa fiscal e a acurácia de lucros dos analistas financeiros -
Beyond Teaching: Multiple Roles Played by University Professors and the Perception of Organizational Justice
This article is a translation in English of the article: Para além de ensinar: multipapéis desempenhados pelos docentes universitários e a percepção de justiça organizacional -
Financial Restatements and Dividend Policy: Compensation and Signaling Strategies in the Brazilian Capital Market
This article is a translation in English of the article: Reapresentações das Demonstrações Financeiras e Política de Dividendos: Estratégias de Compensação e Sinalização no Mercado de Capitais Brasileiro -
A look at narcissist traits, cybersecurity awareness, and breach costs: a study addressing students and professionals from the accounting field
This article is a translation in English of the article: Um olhar sobre o Traço Narcisista, a Consciência sobre a Segurança Cibernética e Custos de Violação: um estudo com estudantes e profissionais da área contábil -
Adoption of emerging technologies in a regulated environment A study in audit companies
Translations of this article: English -
Adoption of emerging technologies in a regulated environment A study in audit companies
This article is a translation in English of the article: Adoção de tecnologias emergentes em ambiente regulado -
Mental health of students in the educational process: the relationship between anxiety and motivation to learn
This article is a translation in English of the article: A Saúde Mental dos Futuros Contadores no Processo de Formação: -
Português The Role Model Educator: Perspectives of Graduate Students in Accountancy
This article is a translation in English of the article: Professor-Referência: O Olhar de Discentes da Pós-Graduação em Ciências Contábeis -
Impression Management and economic cycles: a study on Brazilian companies in financial distress
This article is a translation in English of the article: Manipulação informacional e ciclos econômicos: um estudo sobre empresas brasileiras em financial distress -
Can digital influencers shape users’ opinions on companies’ accounting choices?
This article is a translation in English of the article: A opinião de um influenciador digital afeta a opinião dos usuários sobre escolhas contábeis das empresas? -
Student profiles and the development of employability skills in innovation environments
Translations of this article: English -
Student profiles and the development of employability skills in innovation environments
This article is a translation in English of the article: O Perfil Discente e o Desenvolvimento das Habilidades para Empregabilidade em Ambientes de Inovação -
Gamification in accounting education using artificial intelligence algorithms
Translations of this article: English -
Gamification in accounting education using artificial intelligence algorithms
This article is a translation in English of the article: Gamificação aplicada à educação contábil com base em algoritmos de inteligência artificial -
Tax aggressiveness: the role of political-economic uncertainty and the moderating effect of the credit market in Brazilian companies listed on B³
This article is a translation in English of the article: Incerteza político-econômica, agressividade tributária e o efeito moderador do mercado de crédito nas empresas de capital aberto listadas na B³ -
Symbolic Compliance or Effective Governance? Board Characteristics and Integrated Reporting in Brazil
This article is a translation in English of the article: Conformidade simbólica ou governança eficaz? Características do Conselho de Administração e Relato Integrado no Brasil -
RELATIONSHIP BETWEEN EXECUTIVE VARIABLE COMPENSATION AND TAX AVOIDANCE: THE MODERATING ROLE OF NATIONAL CULTURE
This article is a translation in English of the article: Relação entre remuneração variável de executivos e agressividade tributária: o papel moderador da cultura nacional -
Effects of the life cycle stage on errors in earnings forecasts and their value relevance
Translations of this article: English -
Effects of the life cycle stage on errors in earnings forecasts and their value relevance
This article is a translation in English of the article: Efeitos do estágio do ciclo de vida nos erros de previsão de lucros e na relevância de valor -
Behind the Scenes of Brazil’s Fiscal Responsibility Law: discussions, stakeholders’ interests, key debates, and foundational documents
This article is a translation in English of the article: Bastidores da Lei de Responsabilidade Fiscal: discussões, interesse dos envolvidos, temas relevantes e documentos que subsidiaram a elaboração da principal regra fiscal no Brasil -
Risk Management in Brazilian Federal Universities: An Evaluation Focused on Achieving Strategic Objectives
This article is a translation in English of the article: Gestão de riscos em universidades federais brasileiras: uma avaliação com enfoque no alcance de objetivos estratégicos -
Determinantes individuais e organizacionais da competência digital de profissionais de contabilidade gerencial
This article is a translation in English of the article: Individual- and Firm-level Determinants of Management Accountants´' Digital Competence -
Individual- and Firm-level Determinants of Management Accountants´' Digital Competence
Translations of this article: English
Teaching Cases in Accounting
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Vital Industry: Supplier Selection, Monitoring, and Reporting Based on Sustainability Standards
This article is a translation in English of the article: Uma indústria vital: seleção, acompanhamento e report da cadeia de fornecedores a partir das normas de sustentabilidade
