About the Journal

Welcome to ASAA Advances in Scientific and Applied Accounting (ASAA Journal), the journal of AnpCONT - National Association of Graduate Programs in Accounting Sciences (Brazil).

Announcements

ASAA Journal passa a publicar seus artigos em dois idiomas

2021-10-20

As of 2021, ASAA Journal began publishing its articles in two languages, in addition to Portuguese or Spanish, also in English. This advance is part of the efforts of the journal's internationalization process.

For articles accepted after 2022, the authors will be responsible for providing the translated article after it is accepted for publication. It should be noted that the quality and all costs of the translation of the text will be borne by the authors. The translation must be carried out by a qualified professional, and the translation certificate must be sent.

Submission Criteria:

After acceptance for publication, the authors undertake to send the translated article (either into English or Portuguese), being responsible for quality assurance and translation costs.

Read more about ASAA Journal passa a publicar seus artigos em dois idiomas

Current Issue

Vol. 17 No. 1 (2024)
					View Vol. 17 No. 1 (2024)
Published: 2024-04-05

EDITORIAL

ARTICLES

  • The Effect of Economic Policy Uncertainty in Brazil on Corporate Investment

    Alexandre Teixeira Norberto Batista, Gustavo Henrique Dias Souza, Valéria Gama Fully Bressan, Wagner Moura Lamounier
    017-028/029-039
    DOI: https://doi.org/10.14392/asaa.2024170102
  • Tax Compliance Actions by Tax Authorities and Voluntary Compliance with Tax Obligations by Individual Taxpayers

    Thales Vinícius Santiago Bezerra, Oderlene Vieira de Oliveira, Lucas Lopes Ferreira de Souza
    040-054/055-068
    DOI: https://doi.org/10.14392/asaa.2024170103
  • Comprehensibility of the Accounting Information Disclosed by the Brazilian Public Sector: An Experiment Based on the Use of Popular Reporting

    Kalina Kely Miranda Leite, Josedilton Alves Diniz
    069-083/084-097
    DOI: https://doi.org/10.14392/asaa.2024170104
  • Barriers and Paradigmatic Tensions in Accounting: Reports by a non Mainstream Researcher

    Vagner de Oliveira Magrini, Marli Auxiliadora da Silva, Sandra Maria Cerqueira da Silva, Eduardo Codevilla Soares
    098-111/112-124
    DOI: https://doi.org/10.14392/asaa.2024170105
  • The Propagation Impulse-Response Effect of Macroeconomics Variables and your Impacts in the Accounting Information

    Matheus Vieira da Cunha, Romina Batista de Lucena de Souza, Maria Ivanice Vendruscolo, Vinícius Halmenschlager
    125-140/141-156
    DOI: https://doi.org/10.14392/asaa.2024170106
  • Effects of the Differences Between FASB and IASB Accounting Policy for Leases

    Verônica de Fátima Santana, Jandirson Dutra Serafim
    157-172/173-187
    DOI: https://doi.org/10.14392/asaa.2024170107
  • Women on the Board and the Impacts on Executive Compensation and Performance of Large Brazilian Companies

    Thayla Machado Guimarães Iglesias, Thayse Machado Guimarães, Pablo Rogers
    188-200/201-213
    DOI: https://doi.org/10.14392/asaa.2024170108
  • Social, Economic and Competitiveness aspects of Green Innovation

    Jaluza Maria Lima Silva Borsatto , Daiana Paula Pimenta, Camila Lima Bazani, Duterval Jesuka
    214-229/230-245
    DOI: https://doi.org/10.14392/asaa.2024170109
  • Influence of National Culture on CSR Practices: Analyzing Industrial Companies in BRICS Countries

    Alan Bandeira Pinheiro, Ana Julia Batistella, Sady Mazzioni, Cristian Baú Dal Magro
    246-259/260-274
    DOI: https://doi.org/10.14392/asaa.2024170110
  • Tax Litigation and Corporate Debt: A Brazilian Perspective

    Antonio Lopo Martinez, Julia Leito Coutinho, Henrique Formigoni, Luis Paulo Guimarães dos Santos
    275-290/291-304
    DOI: https://doi.org/10.14392/asaa.2024170111
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