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Vol. 36 No. 98 (2025)

Published: 2025-09-03

Editorial

The tax reform as a watershed for tax-accounting research in Brazil

Fernando Dal-Ri Murcia, Alexandre Evaristo Pinto

e9050
- PDF
- PDF (Portuguese (Brazil))

Original Articles

Implicit tax dynamics and corporate life cycle: A quantitative analysis of B3 listed companies

Antonio Lopo Martinez, Raimundo da Silva, Alfredo Sarlo Neto

e2171
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- PDF (Portuguese (Brazil))
Fifty years of accounting research in Brazil: main contributions and future directions

Sayuri Unoki de Azevedo, Carolina Kinaske de Souza, Henrique Portulhak, Anelise Krauspenhar Pinto Figari

e2167
- PDF (Portuguese (Brazil))
- PDF
Academic careers of Accounting teachers: Generational evidence in Liquid Modernity

Iago França Lopes, Levy Ruanderson Ferreira da Silva, Edson Ferreira de Araújo

e1999
- PDF (Portuguese (Brazil))
- PDF
Tax complexity and corruption: An analysis of Latin American countries

Bernardo Fernandes Lott Primola, Jacqueline Veneroso Alves da Cunha, Samuel de Oliveira Durso, Jorge Souza Bispo

e2114
- PDF (Portuguese (Brazil))
- PDF
Enhancing earnings quality: Effects of internal control weaknesses and key audit matters

Patrícia Pain, Vagner Antônio Marques, Rodrigo Dibai Lomes

e2190
- PDF (Portuguese (Brazil))
- PDF
The role of environmental, social, and governance (ESG) in accounting conservatism: Evidence from Brazil

Katia Dalcero, Sara Meurer, Denize Demarche Minatti Ferreira, Edilson Paulo

e2049
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- PDF (Portuguese (Brazil))
Management control systems as a package in a Portuguese agri-food company

Sara Joana Daniel Ricardo, Rui Manuel da Costa Robalo

e2182
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- PDF (Portuguese (Brazil))
Naïve is as Naïve does: The relation between retail investor attention, value investing, and noise

Pedro Piccoli

e2196
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- PDF (Portuguese (Brazil))
Accounting conservatism and COVID-19 restriction measures: An analysis in Latin America

Mariana Joyce dos Santos Nascimento, Renato Henrique Gurgel Mota, Anderson Luiz Rezende Mól, Yuri Gomes Paiva Azevedo

e2135
- PDF (Portuguese (Brazil))
- PDF
Budget participation and managerial performance: The role of psychological empowerment and creativity

Luana Porto Moreira, Fernanda Victor

e2144
- PDF
- PDF (Portuguese (Brazil))