Vol. 34 No. 92 (2023)

Editorial

• Latin American accounting research in extra-regional journals

  Hugo A. Macias

  e9043

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Original Articles

• Institutional pressures on setting up big data analytics capability

  Luciana Klein, Ana Paula Sano Guilhem, Henrique Adriano de Sousa, Everton Lucio Soares de Oliveira

  e1591

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• Fund management fees: the role of industry competition and investor sentiment

  Sabrina Espinele da Silva, Leticia Fernandes Pereira, Robert Aldo Iquiapaza

  e1737

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• Self-handicapping and academic path of undergraduate Business students

  Maria Nazaré Oliveira Wyse, Daiane Pias Machado, Anderson Betti Frare

  e1750

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• The relationship between the level of debt specialization and financial constraint of Brazilian firms over the time

  Alberto Granzotto, Igor Bernardi Sonza, Wilson Toshiro Nakamura, Johnny Silva Mendes

  e1701

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• Shareholder coalitions and dividends: evidence from the Brazilian capital market

  Silvia Consoni, Romualdo Douglas Colauto

  e1769

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• Environmental, social and governance and the firm life cycle: evidence from the Brazilian market

  Caritsa Scartaty Moreira, Jaqueline G. R. de Araújo, Gilson Rodrigues da Silva, Wenner Glaucio Lopes Lucena

  e1729

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• Experimental scenarios in accounting research: Highlights in methodological development

  Myrna Modolon Lima

  e1594

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• When controls matter: evidence of non-linear association between Internal Control Weaknesses and Audit Quality

  Vagner Antônio Marques, Urias Otaviano Vaz, Débora Vieira Miranda, Ramon Palaoro Checon

  e1692

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• Management style in internal audit: influence between personal factors and role conflict

  Angélica Ferrari, Paulo Roberto da Cunha, Marines Lucia Boff

  e1710

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• Corporate governance index and market performance: evidence in the Brazilian stock market

  João Eduardo Ribeiro, Antônio Artur de Souza

  e1756

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• Closing Section

  Andson Braga de Aguiar

  f3492

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