Vol. 17 (2023)

Editorial

Editorial

Silvio Hiroshi Nakao

e209628
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.209628

Paper

Social accountability by people with disabilities and barriers to access public services

Diana Vaz de Lima, Ricardo van Tol, Éverton Luís Pereira, André Carlos Busanelli de Aquino

e218207
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.218207
Information asymmetry in the hospital budget process: Effects of agency problems on the technical efficiency and quality of provided services

Vitor Souza, Katia Abbas, Valter da Silva Faia, Marcelo Marchine Ferreira

e210908
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.210908
Abnormal book-tax differences and non-compliance in the disclosure of EBITDA

Gleison de Abreu Pontes, Sirlei Lemes, Jéssica Rayse de Melo Silva, Patrícia de Souza Costa

e213704
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.213704
Cluster analysis of IRPJ precedents in CARF

Fabiano de Castro Liberato Costa, Antonio Lopo Martinez, Roberto Carlos Klann

e197181
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.197181
The neoliberal conception of corruption in the accounting discourse of JBS

Beatriz Gil Emoingt, Marcelo Almeida de Carvalho Silva

e192429
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.192429
Contributions of active learning methodologies in accounting: an integrative review

Camila Lima Bazani, Geovane Camilo Santos

e211942
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.211942
Decision-making rights, facilitating perception of performance indicators, and psychological empowerment: A quasi-experimental field study with call center operators

Maximilian Zanelato Bordin, Octávio Ribeiro de Mendonça Neto, Andson Braga de Aguiar, José Carlos Tiomatsu Oyadomari

e209228
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.209228
Effects of the managerial capacity of managers on the financial condition of large Brazilian municipalities

Marcos Aurelio Sales Filho, Severino Cesário de Lima, Luís Manuel Esteves da Rocha Vieira

e207546
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.207546
Mediating and moderating function of corporate governance on the relationship between tax planning and tax disclosure

Mahfoudh Mgammal, Mujeeb Saif Mohsen Al-Absy

e212129
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.212129
Influence of green customer demand and eco-control on eco-innovation and on the sustainable growth of beef sector companies

Daiane Antonini Bortoluzzi, Rogério João Lunkes, Elisandra Marisa Zambra

e210290
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.210290
Nudge: Pushing earnings management away

Caritsa Scartaty Moreira, Rossana Guerra de Sousa, Orleans Silva Martins, Andson Braga de Aguiar

e214068
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.214068
The effect of incentives on the performance of multimarket investment funds under public management

Fernanda Souza dos Anjos Storck, Felipe Ramos Ferreira

e214574
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.214574
Compliance programs and ethics management in oil refineries: is there an effect on the compliance knowledge and intentions of employees?

Vagner Horz, Anderson Betti Frare, Ana Paula Capuano da Cruz, Marco Aurélio Gomes Barbosa

e200550
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.200550
Explanatory variables of psychological well-being: a study with postgraduates in Accounting

Taís Duarte Silva, Edvalda Araújo Leal, André Faro

e202536
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.202536

Teaching Cases and Other Contributions

First impressions last: a case on Hermés Contabilidade's brand positioning

Bianca dos Santos Ribeiro, Jailson Lana, Marcos Aurélio Batista, Raul Beal Partyka

e203855
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.203855
Lock-in management in technology solutions: each choice a resignation

Fabio Wilson Barreto de Queiroz, Kadígia Faccin, Rosemary Francisco

e197809
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.197809

Reflexões e Tendências

Second order constructs in applications of partial least squares structural equation modeling: how to specify, estimate and validate

Adonai Lacruz, Walter Macêdo de Assis, Thiago de Andrade Guedes

e201331
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.201331
Integration of quantitative and qualitative approaches: essay on mixed methods in Accounting research

Carlos Renato Theóphilo

e221846
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.221846

Informações Editoriais

Volume 17 (2023) closing

Sílvio Hiroshi Nakao

e223101
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2023.223101

Editorial

Editorial

Paper

Social accountability by people with disabilities and barriers to access public services

Information asymmetry in the hospital budget process: Effects of agency problems on the technical efficiency and quality of provided services

Abnormal book-tax differences and non-compliance in the disclosure of EBITDA

Cluster analysis of IRPJ precedents in CARF

The neoliberal conception of corruption in the accounting discourse of JBS

Contributions of active learning methodologies in accounting: an integrative review

Decision-making rights, facilitating perception of performance indicators, and psychological empowerment: A quasi-experimental field study with call center operators

Effects of the managerial capacity of managers on the financial condition of large Brazilian municipalities

Mediating and moderating function of corporate governance on the relationship between tax planning and tax disclosure

Influence of green customer demand and eco-control on eco-innovation and on the sustainable growth of beef sector companies

Nudge: Pushing earnings management away

The effect of incentives on the performance of multimarket investment funds under public management

Compliance programs and ethics management in oil refineries: is there an effect on the compliance knowledge and intentions of employees?

Explanatory variables of psychological well-being: a study with postgraduates in Accounting

Teaching Cases and Other Contributions

First impressions last: a case on Hermés Contabilidade's brand positioning

Lock-in management in technology solutions: each choice a resignation

Reflexões e Tendências

Second order constructs in applications of partial least squares structural equation modeling: how to specify, estimate and validate

Integration of quantitative and qualitative approaches: essay on mixed methods in Accounting research

Informações Editoriais

Volume 17 (2023) closing

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