Vol. 24 No. 3 (2021)

Published: 2021-12-30

Editorial

Editorial Issue 3/2021 – September/December 2021

Rodrigo de Souza Gonçalves, Andrea de Oliveira Gonçalves
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Scientific Article (Private and Third Sector Management & Accounting)

Earnings Quality and Resilience of Brazilian Financial Institutions: An Analysis of the Basel Index

Paulo Vitor Souza de Souza, Jose Augusto Paixão Moraes

256-273
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Relationships between accounting and intelligence: research paths

Fernanda da Silva Momo, Claudia Melati, Raquel Janissek-Muniz, Ariel Behr

274-292
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Effect of the Firm Life Cycle in the Relationship between Quality of Corporate Governance and Cost of Debt of Public Companies in Brazil

João Paulo Machado Ribeiro, Dêner Matheus da Silva Viana, Orleans Silva Martins

293-311
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A Proposal of a Conceptual Framework for Corporate Governance Research

Fernando Trambacos, Tatiana Albanez, Luiz Nelson Guedes de Carvalho

312-330
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Identifying Discretionary Actions Taken by Managers in Credit Unions: An Application of Benford's Law

Ricardo Theodoro, Carlos Alberto Grespan Bonacim, Davi Rogério de Moura Costa

331-348
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Scientific Article (Public Management and Accounting)

Institutional Logic in Measurement and Cost Management in Accredited Hospitals

Beatriz Negrelli da Silva, Katia Abbas, João Marcelo Crubellate

349-369
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Performance Appraisal from the Perspective of Organizational Justice: Review and Research Agenda

Maiara Sardá Silva, Sandra Rolim Ensslin, Alcindo Cipriano Argolo Mendes

370-388
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Integrity and Anti-Corruption Policies in Brazil: The Role of the General Comptroller’s Office in the States and Capitals

Rodrigo De Bona

389-405
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Transparency and Accountability: Analysis of Management Indicators of Federal Education Institutes

Bríscia Oliveira Prates Rigoni, Rosimeire Pimentel Gonzaga, Robson Zuccolotto

406-421
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Governance Assessment of Basic Education in Brazil

Anderson Soares Furtado Oliveira, André Nunes, Mariana Guerra

422-437
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Seção Internacional

Principles of the Administrative Procedure Code and their Contributions to Accountability: the Portuguese Case

Débora Leal de Lima, Willian Batista Oliveira, Sónia P. Nogueira

438-455
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