Revista Contabilidade; Gestão e Governança  

JAMG (CGG)

Prezados leitores,Em abril de 2020, a equipe editorial submeteu o pedido de indexação da Revista Contabilidade, Gestão e Governança (Journal of Accounting, Management and Governance) à base Scopus da Elsevier. Esta é mais uma atividade de internacionaliza... see more

Caroline Sulzbach Pletsch,Cleonice Witt,Marcia Zanievicz da Silva,Nelson Hein

Objective: To analyze the effect of corporate governance on the quality of risk disclosure in companies in the non-cyclical consumer sector, listed on B3.Method: 28 companies from the non-cyclical consumer sector, listed in B3, are part of the study sampl... see more

Caroline Huang,Paula Carolina Ciampaglia Nardi

Objective: Under the context of the importance accounting information quality for its users, this study aimed to point out possible determinants for the Standardized Financial Statements (SFS) restatement of Brazilian publicly traded companies.Method: Fro... see more

Tatiainy Afonso das Mercês Santana,Carlos Alberto Diehl,Vanessa de Quadros Martins

Objective: This study analyzes the relationship between Elements of Strategic Costs Management (SCM) and Strategic Options in companies listed in the Brazilian Stock Market. A total of 40 companies from different sectors were surveyed using Management Rep... see more

Inajá Allane Santos Garcia,Wenner Glaucio Lopes Lucena,Ana Karla de Lucena Justino Gomes

Objective: The purpose of this research is to analyze the impairment loss of goodwill in companies listed in Brasil, Bolsa, Balcão [B]3 from the perspective of Agency Theory and Cognitive Dissonance Theory.Method: We used a sample composed of Brazilian no... see more

Viviane Theiss,Ilse Maria Beuren

Objective: This study analyzes the reflexes of application of funds by funding providers on the use of the Management Control System (MCS) mediated by its design in startups.Method: A survey was conducted on 387 startups listed in the Brazilian Startup As... see more

Cristian Schnidger,Cristiano Machado Costa,Vanusa Batista Pereira

Objective: The aim of this study is to analyze the influence of market structure on audit fees, based on industrial economics theories.Method: We use a Ordinary Least Squares (OLS) model in which audit fees is a dependent variable and concentration measur... see more

Rodrigo Rengel,Januário José Monteiro,Rogério João Lunkes,Carlos Eduardo Facin Lavarda,Darci Schnorrenberger

Objective: To examine the relationship between managerial characteristics, perception of procedural fairness and budget participation.Method: A survey was conducted with 94 managers of large hotels in Brazil. We adopted the technique of Structural Equatio... see more

Marcos Antônio Souza,Alexandre Fernandes Monteiro,Nyalle Barboza Matos,Victor Godeiro de Medeiros Lima

Objective: The objective of this paper is to identify the factors with potential to generate hidden costs in the Brazilian Army (EB) in the activities of one of its internal audit units.Method: This is a descriptive research using a qualitative and quanti... see more