Vol. 14 No. 33 (2017)

View Vol. 14 No. 33 (2017)

Published: 2017-12-09

Editorial

Editorial

Carlos Eduardo Facin Lavarda, Fabricia Silva da Rosa

01-02
- PDF (Português (Brasil))

Articles

Organizational changes observed during the implementation process of convergence to IFRS

Camila Pereira Boscov, Luiz Nelson Guedes de Carvalho

03-32
- PDF/A (Português (Brasil))
Analysis of the relative technical efficiency of Brazilian electricity distribution companies: a DEA approach

Cristiano Rempel, Carlos Alberto Diehl, Vanessa de Quadros Martins, Peter Bent Hansen

33-54
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Level of utilization and importance attributed to the non-financial indicators by companies of the south region of Santa Catarina

Rodney Wernke, Ivone Junges

55-87
- PDF/A (Português (Brasil))
The institutions of microcredit in Brazil: a perspective on the funds flow industry

Paulo Augusto Ramalho de Souza, Maria do Carmo Romeiro

88-100
- PDF/A (Português (Brasil))
Differences between gender, ethnicity and socioeconomic profile in the national student performance examination of the course of accounting sciences

Daniele Silva Rodrigues, Nálbia de Araújo Santos, Monique da Silva Santana, Ana Paula Moreira Lemes

101-117
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Relationship between gender in the board of directors and the audit committee with the audit delay

Luis Antonio Lay, Michele Gonçalves, Paulo Roberto Da Cunha

118-139
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Modified audit opinion: is it a risk to auditor?

José Alves Dantas, Igor Theodoroviz Barreto, Paulo Roberto Matos Carvalho

140-157
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Essay on the origin of competitive advantage and performance of the firm from the use of accounting metrics

Luiz Claudio Louzada, Márcio Augusto Gonçalves, Bruno Perez Ferreira

158-171
- PDF/A (Português (Brasil))