About the Journal

Welcome to ASAA Advances in Scientific and Applied Accounting (ASAA Journal), the journal of AnpCONT - National Association of Graduate Programs in Accounting Sciences (Brazil).

Announcements

ASAA Journal passa a publicar seus artigos em dois idiomas

2021-10-20

As of 2021, ASAA Journal began publishing its articles in two languages, in addition to Portuguese or Spanish, also in English. This advance is part of the efforts of the journal's internationalization process.

For articles accepted after 2022, the authors will be responsible for providing the translated article after it is accepted for publication. It should be noted that the quality and all costs of the translation of the text will be borne by the authors. The translation must be carried out by a qualified professional, and the translation certificate must be sent.

Submission Criteria:

After acceptance for publication, the authors undertake to send the translated article (either into English or Portuguese), being responsible for quality assurance and translation costs.

Read more about ASAA Journal passa a publicar seus artigos em dois idiomas

Current Issue

Vol. 17 No. 3 (2024)
					View Vol. 17 No. 3 (2024)
Published: 2025-04-28

EDITORIAL

  • Breaking the Paradigm: From Correlation to Causation

    Giuseppe Trevisan
    001-005/006-010
    DOI: https://doi.org/10.14392/asaa.2024170301

ARTICLES

  • Do changes in accounting discretion affect earnings management? International evidence

    Márcio Marvila Pimenta
    011-025/026-039
    DOI: https://doi.org/10.14392/asaa.2024170302
  • Relationship Between the Job Market and Performance in the Accounting Proficiency Exam

    Daysi Leal de Santana, José Sérgio Casé de Oliveira
    040-053/054-067
    DOI: https://doi.org/10.14392/asaa.2024170303
  • Immersive contexts in the training of novice teachers in Accounting

    Marcelo Marchine Ferreira, Gilberto José Miranda, Gustavo Henrique Oliveira de Almeida
    068-082/083-096
    DOI: https://doi.org/10.14392/asaa.2024170304
  • Corporate Investment, Economic Policy Uncertainty and Geopolitical Risk in BRICS Countries

    Simone Evangelista Fonseca, Sabrina Espinele da Silva, Carolina Magda da Silva Roma, Robert Aldo Iquiapaza
    097-110/111-124
    DOI: https://doi.org/10.14392/asaa.2024170305
  • Analysis of the influence of corporate social responsibility on dividend payments in the Brazilian context

    Arnaldo Poggi Lins Segundo, Aldo Leonardo Cunha Callado, Cláudio Pilar da Silva Júnior
    125-138/139-151
    DOI: https://doi.org/10.14392/asaa.2024170306
  • Utilization of Artificial Intelligence in fiscal stress forecasting: evidence for brazilian municipalities

    Daniel Vitor Tartari Garruti, Flávio Luiz de Moraes Barboza, Josedilton Alvez Diniz
    152-165/166-179
    DOI: https://doi.org/10.14392/asaa.2024170307
  • Effect of the Business Cycle on the Relationship Between Accounting Conservatism and Tax Aggressiveness

    Elizangela Lourdes Castro, Patrícia Pain, Márcia Bianchi, Maria Ivanice Vendruscolo
    180-193/194-207
    DOI: https://doi.org/10.14392/asaa.2024170308
  • Linearity of the Academic Career in Accounting Sciences: An Essay Focusing on Liquid Modernity

    Iago Lopes, Romualdo Douglas Colauto
    208-221/222-333
    DOI: https://doi.org/10.14392/asaa.2024170309
  • Unraveling the Noise of Accounting Communication: A Study on Limitations of Financial Information Characteristics

    Edilei Rodrigues de Lames, Bruno Barbosa de Souza, Gilberto José Miranda
    234-248/249-263
    DOI: https://doi.org/10.14392/asaa.2024170310
  • Cognitive and motivational bias in Budgetary Decision Making: Experimental Evidence in the Public Sector

    FERNANDA BORGES DE ARAUJO, Luiz Carlos Marques dos Anjos
    264-279/280-295
    DOI: https://doi.org/10.14392/asaa.2024170311
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