Vol. 17 No. 45 (2020)

View Vol. 17 No. 45 (2020)

Published: 2020-09-28

Editorial

Editorial

Carlos Eduardo Facin Lavarda, Suliani Rover

1-2
- PDF (Português (Brasil))

Articles

Agency theory, monitoring problems, and tax morale: effects on tax collection in municipalities

Ricardo Rocha de Azevedo, José Marcos da Silva, Sabrina de Oliveira Chaves

3-18
- PDF/A ENG (Português (Brasil))
- PDF/A POR (Português (Brasil))
Agency conflicts in publicly traded family businesses and the composition of the Board of Directors

Camila Adam, Jules Kout Tene, Daniel Magalhães Mucci, Franciele Beck

19-32
- PDF/A (Português (Brasil))
Study on the usability of management accounting practices most intensely used by companies operating in Brazil

Rodrigo Paiva Souza, Paschoal Tadeu Russo, Reinaldo Guerreiro

33-49
- PDF/A (Português (Brasil))
- PDF/A ENG
Do teaching methodologies enable professional skills development?

Mirian Oliveira Cruz, Gilberto José Miranda, Edvalda Araujo Leal

50-65
- PDF/A (Português (Brasil))
Expectation gap: analysis of the social perception of the responsibilities of the independent auditor

Dyliane Mourí Silva de Souza, Rossana Guerra de Sousa, Marilia Augusta Raulino Jácome

66-81
- PDF/A ENG
- PDF/A POR (Português (Brasil))
Reflexivity of the sufficiency test against that established by the global curriculum UN/UNCTAD/ISAR and the competence axes required from accounting professionals

Nelson Felipe Tavares Sales Carrozzo, Vilma Geni Slomski, Valmor Slomski, Ivam Ricardo Peleias

82-99
- PDF/A ENG
- PDF/A POR (Português (Brasil))
Do companies that use derivatives for hedging reduce their risks?

Leonardo Antônio Trindade, Vinicíus Medeiros Magnani, Marcelo Augusto Ambrozini, Rafael Moreira Antônio

100-114
- PDF/A ENG
- PDF/A POR (Português (Brasil))
The Factors determining the Degree of Severity of the Penalties imposed on Independent Auditors in Brazil

Juliana Bacelar de Freitas, Jakeline Patrícia Santos, José Alves Dantas

115-130
- PDF/A ENG
- PDF/A POR (Português (Brasil))
The use of smartphone in academic activities: the perception of the disciples of applied social sciences of a federal university

Bruna Terra Mohad, Alexandre Costa Quintana

131-151
- PDF/A (Português (Brasil))
Determinants of tax avoidance of financial institutions: evidence from Brazil and the United States

Rogiene Batista dos Santos, Amaury José Rezende

152-167
- PDF/A (Português (Brasil))