Vol. 14 (2020)

Published: 2020-02-28

Editorial

Editorial

Flávia Zóboli Dalmácio

e167106
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.167106

Reflexões e Tendências

Technological revolution in the business world and some opportunities and challenges in the accounting field

José Elias Feres Almeida

e165516
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.165516
The thematic organization of the literature review in scientific articles

Marcelo Sanches Pagliarussi

e169787
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.169787

Teaching Cases and Other Contributions

Auditing of the Company Sigma after fundraising by issuing a synthetic financial instrument

Jorge Vieira da Costa Junior

e173343
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- PDF (Portuguese)
- XML
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.173343

Paper

Role-Play: developing skills of Framework-based Teaching

Patricia de Souza Costa, Jéssica Rayse de Melo Silva Ávila, Dinah Vieira dos Santos, Fabiana Pereira da Cruz

e164092
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.164092
Accounting and internal auditing in the Brazilian public sector: perception of public accountants facing convergence for IPSAS / IFAC

Luciane Ribas Marques, João Eudes Bezerra Filho, Olavo Venturim Caldas

e161973
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.161973
Influence of contingency factors on municipal performance: inferential evidence

Filipy Furtado Sell, Ilse Maria Beuren, Carlos Eduardo Facin Lavarda

e164058
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.164058
Outsourcing of fiscal transparency portals by municipalities

Lidiane Nazaré da Silva Dias, André Carlos Busanelli de Aquino, Polyana Batista da Silva, Francivaldo dos Santos Albuquerque

e164383
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.164383
Income smoothing and comparability of financial reports: evidence from public companies in the Brazilian market

Allison Manoel de Sousa, Alex Mussoi Ribeiro, Ernesto Fernando Rodrigues Vicente, Carlos Henrique Silva do Carmo

e164488
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.164488
Risk management in the Brazilian public sector: a new logic of accountability?

Vitor Hugo Klein Junior

e163964
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.163964
Confirmation bias in managerial decision-making: an experimental study with managers and accountants

Daniel Fonseca Costa, Francisval de Melo Carvalho, Bruno César de Melo Moreira, Washington Santos Silva

e164200
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.164200
Personality traits and financial decisions: a study of youths in the Brazilian Army

João Rafael Martelo, Eveline Favero, Wagner Dantas de Souza Junior

e166547
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.166547
The PCAOB sanctions on the Brazilian auditing firms and the reaction of the Brazilian market - an event study

Camila de Souza Vasconcelos, Cecília Moraes Santostaso Geron, Ana Lúcia Fontes de Souza Vasconcelos

e165802
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.165802
The effects of the performance measurement system debate and cognitive conflict on ambidextrous innovation

Januário José Monteiro, Ilse Maria Beuren

e170418
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.170418
Corporate use of social media and market performance

Mikaéli da Silva Giordani, Micheli Aparecida Lunardi, Roberto Carlos Klann

e169560
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.169560
Impact of information disclosure on the value of shares of mixed economy companies

Octavio Locatelli, Valcemiro Nossa, Felipe Ramos Ferreira

e168631
- PDF (Portuguese)
- PDF
- XML
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.168631
Artificial intelligence applied to small businesses: the use of automatic feature engineering and machine learning for more accurate planning

Alexandre Moreira Nascimento, Vinicius Veloso de Melo, Anna Carolina Muller Queiroz, Thomas Brashear-Alejandro, Fernando de Souza Meirelles

e171481
- PDF (Portuguese)
- PDF
- XML
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.171481
Differentiated levels of corporate governance and the probability of violating financial covenants

Willams da Conceição de Oliveira, Danilo Soares Monte-Mor

e168945
- PDF (Portuguese)
- PDF
- XML
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.168945
Anxiety in accounting graduate

Weverton Eugênio Coelho, Eduardo Mendes Nascimento

e172020
- PDF (Portuguese)
- PDF
- XML
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.172020

Vol. 14 (2020)

Editorial

Editorial

Reflexões e Tendências

Technological revolution in the business world and some opportunities and challenges in the accounting field

The thematic organization of the literature review in scientific articles

Teaching Cases and Other Contributions

Auditing of the Company Sigma after fundraising by issuing a synthetic financial instrument

Paper

Role-Play: developing skills of Framework-based Teaching

Accounting and internal auditing in the Brazilian public sector: perception of public accountants facing convergence for IPSAS / IFAC

Influence of contingency factors on municipal performance: inferential evidence

Outsourcing of fiscal transparency portals by municipalities

Income smoothing and comparability of financial reports: evidence from public companies in the Brazilian market

Risk management in the Brazilian public sector: a new logic of accountability?

Confirmation bias in managerial decision-making: an experimental study with managers and accountants

Personality traits and financial decisions: a study of youths in the Brazilian Army

The PCAOB sanctions on the Brazilian auditing firms and the reaction of the Brazilian market - an event study

The effects of the performance measurement system debate and cognitive conflict on ambidextrous innovation

Corporate use of social media and market performance

Impact of information disclosure on the value of shares of mixed economy companies

Artificial intelligence applied to small businesses: the use of automatic feature engineering and machine learning for more accurate planning

Differentiated levels of corporate governance and the probability of violating financial covenants

Anxiety in accounting graduate

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