Editorial Team
Editor-in-Chief
Silvio Hiroshi Nakao, University of São Paulo, Brazil
Deputy Editor
José Dutra de Oliveira Neto, University of São Paulo, Brazil
Associate Editors
Daniel Magalhães Mucci, University of São Paulo, Brazil
Denize Demarche Minatti Ferreira, Federal University of Santa Catarina, Brazil
Elisabeth de Oliveira Vendramin, Federal University of Mato Grosso do Sul, Brazil
Flávia Zóboli Dalmácio, University of São Paulo, Brazil
Ricardo Rocha de Azevedo, University of São Paulo, Brazil
Scientific Editorial Board
Giuseppe Grossi, Nord University, Norway
Tatiana Antipova, Perm State University, Russian Federation
Alexandre Assaf Neto, University of São Paulo, Brazil
Antonio Lopo Martinez, Fucape Business School, Brazil
Clovis José Daudt Lyra Darrigue de Faro, Santa Úrsula University, Brazil
Decio Zylbersztajn, University of São Paulo, Brazil
Eduardo Schiehll, HEC Montréal, Canada
Fábio Frezatti, University of São Paulo, Brazil
Joanna Ho, University of California, United States
João Luiz Becker, Getulio Vargas Foundation, Brazil
Jorge Katsumi Niyama, University of Brasília, Brazil
Lúcia Maria Portela Lima Rodrigues, University of Minho, Portugal
Reinaldo Guerreiro, University of São Paulo, Brazil
Ricardo P. C. Leal, Federal University of Rio de Janeiro, Brazil
Romualdo Douglas Colauto, Federal University of Paraná, Brazil
Valcemiro Nossa, Fucape Business School, Brazil
Ad hoc Reviewers for 2021
Alejandro Javier Lezcano Schwarzkopf, Federal University of Santa Maria, Brazil
Alex dos Santos Macedo, Federal University of Viçosa, Brazil
Alexandre Costa Quintana, Federal University of Rio Grande, Brazil
Ana Carolina Costa Corrêa, Federal University of Minas Gerais, Brazil
Ana Júlia Batistella, Riograndense Higher Education Center, Brazil
Ana Paula Capuano da Cruz, Federal University of Rio Grande, Brazil
Anderson Betti Frare, Federal University of Santa Catarina, Brazil
Anderson Monteiro de Andrade, Federal University of Rio de Janeiro, Brazil
Andréia Orsato, Federal Institute of Southern Rio Grande, Brazil
Antônio Carlos Dias Coelho, Federal University of Ceará, Brazil
Antônio Sérgio Araújo Fernandes, Federal University of Bahia, Brazil
Arthur Antônio Silva Rosa, Federal University of Uberlândia, Brazil
Atelmo Ferreira de Oliveira, Federal University of Rio Grande do Norte, Brazil
Caio Vinícius Santos Santana, University of São Paulo, Brazil
Camilla Soueneta Nascimento Nganga, Federal University of Uberlândia, Brazil
Carlos Eduardo Facin Lavarda, Federal University of Santa Catarina, Brazil
Carlos Elder Maciel de Aquino, Foundation Institute of Accounting, Actuarial and Financial Research, Brazil
Carlos Henrique Silva do Carmo, Federal University of Goiás, Brazil
Cláudio Burian Wanderley, João Pinheiro Foundation, Center for Economic and Social Studies, Brazil
Cláudio Marques Gurgel, Federal Fluminense University, Brazil
Dany Rogers Silva, Federal University of Uberlândia, Brazil
Davi Moura Costa, University of São Paulo, Brazil
Denis Forte, Mackenzie Presbyterian University, Brazil
Douglas Ribeiro, University of São Paulo, Brazil
Eduardo da Silva Flores, University of São Paulo, Brazil
Eliedna de Sousa Barbosa, State University of Paraíba, Brazil
Elise Soerger Zaro, Federal University of Grande Dourados, Brazil
Ernani Ott, Valley of the Sinos University, Brazil
Eugênio José Silva Bitti, University of São Paulo, Brazil
Fernanda Massarotto Dandaro, University of São Paulo, Brazil
Flávio Roberto Mantovani, Mackenzie Presbyterian University, Brazil
Francisco Alves de Souza Neto, Vale do Acaraú State University, Brazil
Gabriela de Abreu Passos, Federal University of Paraná, Brazil
Gilson César Pianta Corrêa, Southern Rio Grande Federal Institute of Education, Science, and Technology, Brazil
Greicy Bainha Pacheco Gesser, Federal University of Santa Catarina, Brazil
Hugo Costa de Macêdo, Federal Fluminense University, Brazil
Ícaro Saraiva Laurinho, Federal University of Pernambuco, Brazil
Ilse Maria Beuren, Federal University of Santa Catarina, Brazil
Isac de Freitas Brandão, Federal Institute of Ceará, Brazil
Ivam Ricardo Peleias, Álvares Penteado School of Commerce Foundation, Brazil
Jaime Crozatti, University of São Paulo, Brazil
João Marcus Pires Dias, Metropolis Observatory, Brazil
João Paulo Resende de Lima, University of São Paulo, Brazil
José Alves Dantas, University of Brasília, Brazil
José Celso Cardoso Júnior, Applied Economic Research Institute, Brazil
José Maria Dias Filho, Federal University of Bahia, Brazil
José Paulo Cosenza, Federal Fluminense University, Brazil
José Roberto Kassai, University of São Paulo, Brazil
Júlia Gallego Zeiro Uhr, Federal University of Pelotas, Brazil
Lara Cristina Francisco de Almeida Fehr, Federal University of Uberlândia, Brazil
Leila Márcia Sousa de Lima Elias, Federal University of Pará, Brazil
Lucas Ayres Barreira de Campos Barros, University of São Paulo, Brazil
Luciane Reginato Cornacchione, University of São Paulo, Brazil
Lúcio Otávio Seixas Barbosa, João Pinheiro Foundation, Brazil
Luiz Ricardo Calixto, Federal University of Rio de Janeiro, Brazil
Maiara Sasso, University of São Paulo, Brazil
Manoel Raimundo Santana Farias, Foundation Institute of Accounting, Actuarial and Financial Research, Brazil
Márcia Maria dos Santos Bortolocci Espejo, Federal University of Mato Grosso do Sul, Brazil
Márcio Coutinho de Souza, Federal University of the Jequitinhonha and Mucuri Valleys, Brazil
Márcio Luiz Borinelli, University of São Paulo, Brazil
Marco Aurélio Marques Ferreira, Federal University of Viçosa, Brazil
Maria Elisabete Pereira dos Santos, Federal University of Bahia, Brazil
Maria Elisabeth Moreira Carvalho Andrade, Federal University of Uberlândia, Brazil
Nádia Cardoso Moreira, Capixaba Institute of Accounting, Economics, and Finance Research, Brazil
Neyla Tardin, Capixaba Institute of Accounting, Economics, and Finance Research, Brazil
Nyalle Matos, State University of Amazonas, Brazil
Odilanei Morais dos Santos, Federal University of Rio de Janeiro, Brazil
Paola Richter Londero, Faculty of Cooperativism Technology, Brazil
Paula Pontes de Campos-Rasera, Federal University of Paraná, Brazil
Otávio Gomes Cabello, State University of Campinas, Brazil
Rafael Confetti Gatsios, University of São Paulo, Brazil
Raíssa Silveira de Farias, Hermínio Ometto University Center of Araras, Brazil
Renata Bissi de Oliveira, State University of Maringá, Brazil
Ricardo Rocha de Azevedo, Federal University of Uberlândia, Brazil
Ricardo Luiz Menezes da Silva, University of São Paulo, Brazil
Rodney Wernke, Southern Santa Catarina University, Brazil
Rodrigo Silva Diniz Leroy, Federal University of Viçosa, Brazil
Ronaldo dos Santos Alves Rodrigues, Federal University of Paraná, Brazil
Rosana Carmen Grillo Gonçalves, University of São Paulo, Brazil
Sérgio Naruhiko Sakurai, University of São Paulo, Brazil
Talles Vianna Brugni, Capixaba Institute of Accounting, Economics, and Finance Research, Brazil
Thales Batista de Lima, Federal University of Paraíba, Brazil
Thiago Bruno de Jesus Silva, Federal University of the Grande Dourados, Brazil
Thiago Tomaz Luiz, Federal University of Santa Catarina, Brazil
Úrsula Dias Peres, University of São Paulo, Brazil
Vagner Antônio Marques, Federal University of Espírito Santo, Brazil
Vinícius Gomes Martins, University Center of João Pessoa, Brazil
Vinícius Medeiros Magnani, Moura Lacerda University Center, Brazil
Wagner Moura Lamounier, Federal University of Minas Gerais, Brazil
Welles Matias de Abreu, Getúlio Vargas Foundation, Brazil
Yasmin Gomes Casagranda, Federal University of Mato Grosso do Sul, Brazil
Previous Mandates
09/2007 - 12/2010
Executive Editor: Prof. Dr. Amaury José Rezende
Scientific Editor: Prof. Dr. Maísa de Souza Ribeiro
12/2010 - 04/2014
Editor-in-Chief: Prof. Dr. Amaury José Rezende
04/2014 - 04/2015
Editor-in-Chief: Prof. Dr. Marcelo Botelho da Costa Moraes
04/2015 - 05/2015
Interim Editor-in-Chief: Prof. Dr. Amaury José Rezende
06/2015 - 05/2017
Editor-in-Chief: Prof. Dr. Marcelo Sanches Pagliarussi
Deputy Editor: Prof. Dr. Flávia Zóboli Dalmácio
06/2017 - 05/2019
Editor-in-Chief: Prof. Dr. André Carlos Busanelli de Aquino
Deputy Editor: Prof. Dr. Flávia Zóboli Dalmácio
06/2019 - 12/2021
Editor-in-Chief: Prof. Dr. Flávia Zóboli Dalmácio
Deputy Editor: Prof. Dr. Ricardo Luiz Menezes da Silva