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Vol. 37 No. 100 (2026)

Published: 2026-05-12

Editorial

The 100th issue of Accounting & Finance Review: Trajectory, present, and future

Daniel Magalhães Mucci, José Alonso Borba, Márcia Martins Mendes De Luca, Raquel Wille Sarquis

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Original Articles

Evolution, contributions, impacts, and implications of management accounting and controllership in the Accounting & Finance Review

Fábio Frezatti, Ilse Maria Beuren, Claudio de Araujo Wanderley

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Earnings management in Brazil (2000-2025): synthesis, evidence, and research agenda

Antonio Lopo Martinez

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The financial market and company/stakeholder integration: past and future

Fernanda Finotti Cordeiro

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The impact of information asymmetry on the capital structure of listed companies in Brazil: An update of the literature, models, and results

Tatiana Albanez

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Accounting education and research: Lessons from the past and future perspectives

Samuel de Oliveira Durso

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Brave New Risks: Tracing the evolution of actuarial research from the Accounting & Finance Review to the frontiers of Actuarial Science

João Vinícius de França Carvalho

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Developments, trends, and challenges in accounting research in Hispanic America: An analysis based on scientific output

Ruth Alejandra Patiño-Jacinto, Carlos Eduardo Castaño Rios

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Research directions in accounting history: Reflections and prospects

Christopher J. Napier

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Comparing research frontiers: A machine-learning analysis of the research published in the Accounting & Finance Review and in international leading accounting journals

Isabel Lourenço, Dante Viana Jr.

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Nominata

EDITORIAL INFORMATION 2025

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