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Vol. 36 No. Spe1 (2025)

Published: 2025-08-25

Editorial

Bridging the gap between supply and demand: Advancing accounting and finance research to address societal challenges

Eduardo Flores, Cláudio de Araújo Wanderley

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Original Articles

Sustainability disclosure and the relationship with board characteristics and assurance

Nickolas Patrick Garcia Duarte, Rodrigo Vicente dos Prazeres, Umbelina Lagioia, Juliana Gonçalves de Araújo, Luiz Carlos Marques dos Anjos

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Side effects of the pandemic: impacts on the business interruption insurance market

Izadora de Geus Monteiro Gomes, João Vinícius de França Carvalho

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Determinants of alignment level with public health risk management under COSO – ERM

Carla Janaína Ferreira Nobre Rêgo, Jeronymo José Libonati

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Asset liability management in credit unions: Evidence from Brazil

Flávia Zancan, Marcelo Botelho da Costa Moraes

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Tax incentives on income as a determinant of the Effective Tax Rate

Moisés Geraldo Cavalcante Macaíba Costa de Sousa, Rômulo Benício Lucena Filho, Robério Dantas de França

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Commentary

Sustainability disclosure and the relationship with board characteristics and assurance: Commentaries

Fernando Caio Galdi, Vânia Maria Borgerth

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Asset-liability management in credit unions: Evidence from Brazil: Commentaries

Lucas A. B. de C. Barros, Alan Pereira de Sousa

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Determinants of alignment level with public health risk management under COSO – ERM: Commentaries

Ilse Maria Beuren, Josedilton Alves Diniz

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Side effects of the pandemic: impacts on the business interruption insurance market: Commentaries

Eliseu Martins, Gabriel Caldas

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Incentives on income as a determinant of the Effective Tax Rate: Commentaries

Antonio Lopo Martinez, Alexandre Evaristo Pinto

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