Vol. 23 No. 2 (2020)

View Vol. 23 No. 2 (2020)

Published: 2020-07-15

Editorial

Editorial

JAMG (CGG)
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Scientific Article (Private and Third Sector Management & Accounting)

Effect of Corporate Governance on the Quality of Risk Disclosure Statement

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

141-158
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Determinants of Restatements in Financial Statements of Brazilian Publicly Traded Companies

Caroline Huang, Paula Carolina Ciampaglia Nardi

159-178
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Elements of strategic cost management: exploring relationship with strategic options

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

179-199
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Cognitive Dissonance or Agency Theory, what Explains the Loss of Impairment of Goodwill?

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

200-217
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Reflexes of Application of Funds on the Design and Use of the Management Control System

Viviane Theiss, Ilse Maria Beuren

218-234
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Analysis of the Relationship Between Audit Market Structure and Audit Fees Charged to Brazilian Companies

Cristian Schnidger, Cristiano Machado Costa, Vanusa Batista Pereira

235-255
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Effect of Manager’s Characteristics on Budget Participation mediated by Perception of Procedural Justice

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

256-275
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Scientific Article (Public Management and Accounting)

Hidden costs: a case study in an internal audit unit of the public sector

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

276-293
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