Vol. 17 No. 3 (2024)

View Vol. 17 No. 3 (2024)
Published: 2025-04-28

EDITORIAL

  • Breaking the Paradigm: From Correlation to Causation

    Giuseppe Trevisan
    001-005/006-010
    DOI: https://doi.org/10.14392/asaa.2024170301

ARTICLES

  • Do changes in accounting discretion affect earnings management? International evidence

    Márcio Marvila Pimenta
    011-025/026-039
    DOI: https://doi.org/10.14392/asaa.2024170302

  • Relationship Between the Job Market and Performance in the Accounting Proficiency Exam

    Daysi Leal de Santana, José Sérgio Casé de Oliveira
    040-053/054-067
    DOI: https://doi.org/10.14392/asaa.2024170303

  • Immersive contexts in the training of novice teachers in Accounting

    Marcelo Marchine Ferreira, Gilberto José Miranda, Gustavo Henrique Oliveira de Almeida
    068-082/083-096
    DOI: https://doi.org/10.14392/asaa.2024170304

  • Corporate Investment, Economic Policy Uncertainty and Geopolitical Risk in BRICS Countries

    Simone Evangelista Fonseca, Sabrina Espinele da Silva, Carolina Magda da Silva Roma, Robert Aldo Iquiapaza
    097-110/111-124
    DOI: https://doi.org/10.14392/asaa.2024170305

  • Analysis of the influence of corporate social responsibility on dividend payments in the Brazilian context

    Arnaldo Poggi Lins Segundo, Aldo Leonardo Cunha Callado, Cláudio Pilar da Silva Júnior
    125-138/139-151
    DOI: https://doi.org/10.14392/asaa.2024170306

  • Utilization of Artificial Intelligence in fiscal stress forecasting: evidence for brazilian municipalities

    Daniel Vitor Tartari Garruti, Flávio Luiz de Moraes Barboza, Josedilton Alvez Diniz
    152-165/166-179
    DOI: https://doi.org/10.14392/asaa.2024170307

  • Effect of the Business Cycle on the Relationship Between Accounting Conservatism and Tax Aggressiveness

    Elizangela Lourdes Castro, Patrícia Pain, Márcia Bianchi, Maria Ivanice Vendruscolo
    180-193/194-207
    DOI: https://doi.org/10.14392/asaa.2024170308

  • Linearity of the Academic Career in Accounting Sciences: An Essay Focusing on Liquid Modernity

    Iago Lopes, Romualdo Douglas Colauto
    208-221/222-333
    DOI: https://doi.org/10.14392/asaa.2024170309

  • Unraveling the Noise of Accounting Communication: A Study on Limitations of Financial Information Characteristics

    Edilei Rodrigues de Lames, Bruno Barbosa de Souza, Gilberto José Miranda
    234-248/249-263
    DOI: https://doi.org/10.14392/asaa.2024170310

  • Cognitive and motivational bias in Budgetary Decision Making: Experimental Evidence in the Public Sector

    FERNANDA BORGES DE ARAUJO, Luiz Carlos Marques dos Anjos
    264-279/280-295
    DOI: https://doi.org/10.14392/asaa.2024170311