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Vol. 17 No. 1 (2024)
Vol. 17 No. 1 (2024)
Published:
2024-04-05
EDITORIAL
The emergence of a research agenda on the standardization of accounting sustainability and climate-related reporting in the public sector
Ricardo Rocha de Azevedo, Gislaine Aparecida Santana Sediyama, André Carlos Busanelli de Aquino
001-008/009-016
PDF (Português (Brasil))
PDF
DOI:
https://doi.org/10.14392/asaa.2024170101
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
PDF (Português (Brasil))
PDF
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
PDF (Português (Brasil))
PDF
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
PDF (Português (Brasil))
PDF
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
PDF (Português (Brasil))
PDF
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
PDF (Português (Brasil))
PDF
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
PDF (Português (Brasil))
PDF
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
PDF (Português (Brasil))
PDF
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
PDF (Português (Brasil))
PDF
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
PDF (Português (Brasil))
PDF
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
PDF (Português (Brasil))
PDF
DOI:
https://doi.org/10.14392/asaa.2024170111
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