Editorial Team
On September, 2025, the Editorial Board, Editors and Scientific Editorial Board have been conducted to a new mandate from 9/1/2025 to 8/31/2027.
RC&F works within the following editorial structure: (i) Editorial Board; (ii) Scientific Editorial Board; (iii) General Editor-in-Chief; (iv) Academic Editors-in-Chief; (v) Associate Editors; (vi) Ad Hoc Associate Editors; and (vii) Ad Hoc Reviewers. The communication with this structure occurs through the EAC department and SciELO websites.
RC&F Editorial Board consists of twelve members, including outstanding researchers and faculty members from the Accounting, Controllership, Actuarial Science and Finance academic communities. The Council of the Department of Accounting and Actuarial Sciences at FEA-USP is responsible for proposing and approving candidate board members.
The Editor-in-chief and Associate Editor participate in board meetings in terms of voice, but do not vote on deliberations.
Members of the Editorial Board work on a two-year renewable mandate.
Read more: http://rcf.fea.usp.br/index.php/editorial-structure-2/
General Editor-in-Chief
Andson Braga de Aguiar – Universidade de São Paulo (USP), São Paulo, SP, Brazil
Orcid: 0000-0003-4034-4134, Lattes: 8776692303907234, e-mail: abraga@usp.br
Academic Editors-in-Chief
Andson Braga de Aguiar – Universidade de São Paulo (USP), São Paulo, SP, Brazil
Orcid: 0000-0003-4034-4134, Lattes: 8776692303907234, e-mail: abraga@usp.br
Jacqueline Veneroso Alves da Cunha – Universidade Federal de Minas Gerais (UFMG), Belo Horizonte, MG, Brazil
Orcid: 0000-0003-2522-3035, Lattes: 8590544630950327, e-mail: jvac@face.ufmg.br
Lucas Ayres Barreira de Campos Barros – Universidade de São Paulo (USP), São Paulo, SP, Brazil
Orcid: 0000-0002-9319-1306, Lattes: 0198661144573382, e-mail: lucasbarros@usp.br
Associate Editors
Management accounting and controllership
Cláudio de Araújo Wanderley – Universidade Federal de Pernambuco (UFPE), Recife, PE, Brazil
Orcid: 0000-0002-4559-176X, Lattes: 0634283724256002, e-mail: claudiowanderley@hotmail.com
Financial accounting
Eduardo da Silva Flores – Universidade de São Paulo (USP), São Paulo, SP, Brazil
Orcid: 0000-0002-5284-5107, Lattes: 9842531509262343, e-mail: eduardoflores@usp.br
Sirlei Lemes – Universidade Federal de Uberlândia (UFU), Uberlândia, MG, Brasil
Orcid: 0000-0003-3334-4240, Lattes: 7794111440646268, e-mail: sirlei@ufu.br
Auditing and taxation
Paulo Roberto da Cunha – Universidade Regional de Blumenau (FURB), Blumenau, SC, Brazil
Orcid: 0000-0001-5805-9329, Lattes: 6291962434969372, e-mail: pauloccsa@furb.br
Public sector accounting, finance, and auditing
Ricardo Rocha de Azevedo – Universidade de São Paulo (USP), Ribeirão Preto, SP, Brazil
Orcid: 0000-0001-6302-0760, Lattes: 8552819482890160, e-mail: ricardo.azevedo@usp.br
Financial market and companies/stakeholders integration
Andrea Maria Accioly Fonseca Minardi – Insper, São Paulo, SP, Brazil
Orcid: 0000-0003-3528-910X, Lattes: 6355002224099333, e-mail: minardi@insper.edu.br
Pedro Guilherme Ribeiro Piccoli – Pontifícia Universidade Católica do Paraná (PUC-PR), Curitiba, PR, Brazil
Orcid: 0000-0003-1808-2414, Lattes: 2553622475491636, e-mail: pedro.guilherme@pucpr.br
Robert Aldo Iquiapaza Coaguila – Universidade Federal de Minas Gerais (UFMG), Belo Horizonte, MG, Brazil
Orcid: 0000-0003-1657-2823, Lattes: 4502340100367919, e-mail: riquiapaza@gmail.com
Education and research in accounting, finance and actuarial sciences
Alison Martins Meurer – Universidade Federal do Paraná (UFPR), Curitiba, PR, Brasil
Orcid: 0000-0002-3704-933X, Lattes: 4473556362665178, e-mail: alisonmeurer@ufpr.br
Actuarial science
Filipe Costa de Souza – Universidade Federal de Pernambuco (UFPE), Recife, PE, Brasil
Orcid: 0000-0001-9903-5403, Lattes: 6007849131301380, e-mail: filipe.costas@ufpe.br
Emerging themes in accounting, finance, and actuarial sciences
Angélica Vasconcelos – Gottfried Wilhelm Leibniz Universität Hannover, Hanover, Lower Saxony, Germany
Orcid: 0000-0003-3910-9655, Lattes: 1074539828825141, e-mail: angelicavms@gmail.com
Researches developed within the Hispanic areas
Hugo Arles Macias-Cardona – Universidad de Medellín (UdeMedellín), Medellín, Antioquia, Colombia
Orcid: 0000-0003-1575-7981, e-mail: hmacias@udem.edu.co
Ad Hoc Associate Editors
Management accounting and controllership
Daniel Magalhães Mucci – Universidade de São Paulo (USP), São Paulo, SP, Brazil
Orcid: 0000-0002-9267-9588, Lattes: 2603769230242592, e-mail: danielmmucci@usp.br
Financial accounting
Orleans Silva Martins – Universidade Federal da Paraíba (UFPB), João Pessoa, PB, Brazil
Orcid: 0000-0002-4966-0347, Lattes: 5012236039984008, e-mail: orleansmartins@gmail.com
Raquel Wille Sarquis – Universidade de São Paulo (USP), São Paulo, SP, Brazil
Orcid: 0000-0002-9267-9588, Lattes: 2603769230242592, e-mail: raquel.sarquis@usp.br
Verônica de Fátima Santana – Fundação Escola de Comércio Álvares Penteado (FECAP), São Paulo, SP, Brazil
Orcid: 0000-0002-9105-7488, Lattes: 7951150564102888, e-mail: veronica.santana@fecap.br
Public sector accounting, finance, and auditing
Janilson Suzart – Conselho Federal de Contabilidade (CFC), Brasília, DF, Brazil
Orcid: 0000-0001-5623-8622, Lattes: 2745732466817174, e-mail: suzart@suzart.cnt.br
Editorial Board
Alnoor Bhimani – The London School of Economics and Political Science, London, United Kingdom
Orcid: 0000-0002-1884-5840, e-mail: a.bhimani@lse.ac.uk
Bruno Meirelles Salotti – Universidade de São Paulo (USP), São Paulo, SP, Brazil
Orcid: 0000-0002-2735-7048, Lattes: 9645799439769915, e-mail: brunofea@usp.br
Diogo Toledo do Nascimento – Universidade de São Paulo (USP), São Paulo, SP, Brazil
Lattes: 1621770418281899, e-mail: dtoledo@usp.br,
Edgard Bruno Cornacchione Junior – Universidade de São Paulo (USP), São Paulo, SP, Brazil
Orcid: 0000-0002-0745-131X, Lattes: 1395819956519533, e-mail: edgardbc@usp.br
Eliseu Martins – Universidade de São Paulo (USP), São Paulo, SP, Brazil
Orcid: 0000-0002-7652-7218, Lattes: 3474819542648296, e-mail: emartins@usp.br
Fábio Frezatti – Universidade de São Paulo (USP), São Paulo, SP, Brazil
Orcid: 0000-0002-5927-022X, Lattes: 0943711238845832, e-mail: frezatti@usp.br
Isabel Maria Estima Costa Lourenço – ISCTE Instituto Universitário de Lisboa, Lisboa, Portugal
Orcid: 0000-0003-4338-6778, e-mail: isabel.lourenco@iscte.pt
Márcia Martin Mendes De Luca – Universidade Federal do Ceará (UFC), Fortaleza, CE, Brasil
Orcid: 0000-0002-9995-5637, Lattes: 4260748805828013, e-mail: marciadeluca@ufc.br
Piotr Trzesniak – Universidade Federal de Itajubá (UNIFEI), Itajubá, MG, Brazil
Orcid: 0000-0002-2833-1923, Lattes: 5469157594946888, e-mail: piotreze@gmail.com
Salvador Carmona – IE Business School, Madrid, Spain
Orcid: 0000-0002-8501-5820, e-mail: salvador.carmona@ie.edu
Stephen Zeff – Rice University, Houston, Texas, United States of America
Orcid: 0000-0003-3107-9228, e-mail: sazeff@rice.edu
Tomas de Aquino Guimaraes – Universidade de Brasília (UnB), Brasília, DF, Brazil
Orcid: 0000-0001-9261-2407, Lattes: 5763004127461260, e-mail: tomas@unb.br
Scientific Editorial Board
Carlos Renato Theóphilo – Universidade Estadual de Montes claros (UNIMONTES), Montes Claros, MG, Brazil
Orcid: 0000-0002-2857-3287, Lattes: 4215223650613682, e-mail: carlos.theophilo@unimontes.br
Elionor Farah Jreige Weffort – Fundação Escola de Comércio Álvares Penteado (FECAP), São Paulo, SP, Brazil
Orcid: 0000-0001-8960-7308, Lattes: 3929537799335350, e-mail: eweffort@gmail.com
João Luiz Becker – Fundação Getulio Vargas (FGV), São Paulo, SP, Brazil
Orcid: 0000-0003-4176-7374, Lattes: 4851172736404835, e-mail: joao.becker@fgv.br
Maria Thereza Pompa Antunes – Universidade Presbiteriana Mackenzie (UPM), São Paulo, SP, Brazil
Orcid: 0000-0002-9501-2789, Lattes: 6278852648499064, e-mail: teantunes@uol.com.br
Reinaldo Guerreiro – Universidade de São Paulo (USP), São Paulo, SP, Brazil
Orcid: 0000-0002-6507-5965, Lattes: 6802068778750901, e-mail: reiguerr@usp.br
Editorial Production
Guilherme Viana, Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras (FIPECAFI), São Paulo, SP, Brazil
Orcid: 0000-0002-3440-5976, Lattes: 4566332254464246, e-mail: guilherme.viana@fipecafi.org
Portuguese language review
E.L. Freire Editora ME - São Paulo, SP, Brazil
Luiza Carvalho - Rio de Janeiro, RJ, Brazil
English and Spanish language review
E.L. Freire Editora ME - São Paulo, SP, Brazil
Agência Rivera – Santa Fé do Sul, SP, Brazil
English language translation
E.L. Freire Editora ME - São Paulo, SP, Brazil
Kris Gillespie - Santos, SP, Brazil
Graphic design production
Letra1 - Serviços Editoriais - Porto Alegre, RS, Brazil
Editors-in-Chief (History)
1989 to 2001: Jacira Tudora Carastan
2001 to 2008: Lázaro Plácido Lisboa
2008 to 2011: Gilberto Martins
2011 to 2023: Fábio Frezatti
2023 to present: Andson Braga de Aguiar
Updated: 09/15/2025
