v. 16, n. 1 jan-apr (2023)

Published: 2023-01-01

EDITORIAL

A Polyphonic Debate on the “Modern” Public Budget in Brazil and its Implications for Accounting

Alann Inaldo Silva de Sá Bartoluzzio, Cláudia Ferreira da Cruz, Lidiane Nazaré da Silva Dias, Josedilton Alves Diniz, Fernanda Filgueiras Sauerbronn

001-015/016-030
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DOI: https://doi.org/10.14392/asaa.2022160101

ARTICLES

Influence of Economic Policy Uncertainty on Accruals and Abnormal Returns

Wesley Cirino dos Santos, Gustavo Henrique Dias Souza, Robert Aldo Iquiapaza Coaguila, Renata Turola Takamatsu

031-045/046-060
- PDF (Português (Brasil))
- PDF
DOI: https://doi.org/10.14392/asaa.2022160102
Accounting compliance and the implementation of accrual accounting policies: analysis of Brazilian municipalities in the state of Rio de Janeiro

Maiara Sasso, Rosangela Pereira Ramos, Patrícia Siqueira Varela

061-077/078-093
- PDF (Português (Brasil))
- PDF
DOI: https://doi.org/10.14392/asaa.2022160103
Open-Book Accounting in the Relationship Between the Cooperative and Cooperative Members in the Coffee Sector

Daiane Silva Lima, Lara Cristina Francisco de Almeida Fehr, Sérgio Lemos Duarte, Márcio Luiz Borinelli

094-111/112-129
- PDF (Português (Brasil))
- PDF
DOI: https://doi.org/10.14392/asaa.2022160104
Relationship between the Social Capability and the Social Performance of Brazilian Companies Mediated by Corporate Social Responsibility

Ronaldo Leão de Miranda, Iara Regina dos Santos Parisotto

130-149/150-168
- PDF (Português (Brasil))
- PDF
DOI: https://doi.org/10.14392/asaa.2022160105
Use of newcomb-benford law: a contribution to accounting compliance audit in the federal network of professional and technological education

Jailson Oliveira da Silva, Diego Rodrigues Boente

169-184/185-200
- PDF (Português (Brasil))
- PDF
DOI: https://doi.org/10.14392/asaa.2022160106
Compliance: a study on the profile required by brazilian companies versus the qualifications of the area professional

Monica Fernanda da Paz, Sayuri Unoki de Azevedo, Henrique Adriano de Sousa

201-217/218-233
- PDF (Português (Brasil))
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DOI: https://doi.org/10.14392/asaa.2022160107
Operational investments in R&D as a strategy for differentiated performance

Henrique Suathê Esteves, José Francisco Moreira Pessanha, Ricardo Lopes Cardoso, Renata Kaori Tani Viana

234-250/251-266
- PDF (Português (Brasil))
- PDF
DOI: https://doi.org/10.14392/asaa.2022160108

v. 16, n. 1 jan-apr (2023)

EDITORIAL

A Polyphonic Debate on the “Modern” Public Budget in Brazil and its Implications for Accounting

ARTICLES

Influence of Economic Policy Uncertainty on Accruals and Abnormal Returns

Accounting compliance and the implementation of accrual accounting policies: analysis of Brazilian municipalities in the state of Rio de Janeiro

Open-Book Accounting in the Relationship Between the Cooperative and Cooperative Members in the Coffee Sector

Relationship between the Social Capability and the Social Performance of Brazilian Companies Mediated by Corporate Social Responsibility

Use of newcomb-benford law: a contribution to accounting compliance audit in the federal network of professional and technological education

Compliance: a study on the profile required by brazilian companies versus the qualifications of the area professional

Operational investments in R&D as a strategy for differentiated performance

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