Biblioteca Digital
de Periódicos
da Universidade Federal do Paraná

Vol. 15 No. 2 (2023): VOLUME 15 | NÚMERO 2 | MAI/AGO. | 2023

View Vol. 15 No. 2 (2023): VOLUME 15 | NÚMERO 2 | MAI/AGO. | 2023

DOI: https://doi.org/10.5380/rcc.v15i2

Published: 2023-08-21

Informações

Folha de Rosto e Segunda Capa

Luciana Klein
- PDF |1-3| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i2.92277

Editorial

Temas emergentes em contabilidade e controle gerencial

Andson Braga de Aguiar
- PDF |4-6| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i2.91332

Articles

Relationship Between Deferred Tax Assets and Audit Fee in Brazilian Banks

Gabriela Souza Espírito Santo, José Alves Dantas, Carlos Tadao Kawamoto
- PDF |7-24| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i2.84835
Audit materiality and contexts that impact the auditor's test judgment

Antonio Schumaher Jr, Joshua Onome Imoniana, Fernando Dal-Ri Murcia
- PDF |25-54| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i2.85828
Does social value guidance influence the decision of payment terms to suppliers? An experiment study

Clayton José Rotta, José Carlos Tiomatsu Oyadomari, Andson Braga de Aguiar, Octávio Ribeiro de Mendonça Neto, Maria Luisa Mendes Teixeira
- PDF |55-70|
DOI: https://doi.org/10.5380/rcc.v15i2.86761
Association Between the Variables Budget Participation and Organizational Commitment: Literature Review

Rosana Santos de Oliveira, Carlos Eduardo Facin Lavarda
- PDF |71-90| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i2.87225
Thinking About the Theoretical Contributions of Performance Evaluation: Knowledge Systematization For Emerging Topics

Lucas dos Santos Matos, Sandra Rolim Ensslin
- PDF |91-105| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i2.87298
Influence of the Environmental Innovation Strategy on the Environmental Performance of Companies Listed on B3 and the Intervening Effects of Incentive Practices and Strategic Environmental Planning

Caroline Cordeiro Oliveira, Rogério João Lunkes
- PDF |106-120| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i2.87589
The Influence of Bounded Rationality on the Institutionalization of Budget Changes

Alvaro Antônio da Silva, Édina Carine de Souza Kinzler, Leandro Augusto Toigo, Dione Olesczuk Soutes
- PDF |121-137| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i2.87831
Measurement Bases and Accounting Standards: An Empirical Research with Emphasis on Stock Pricing in the Market

Acilon Batista de Souza, Jorge Katsumi Niyama, Cesar Augusto Tibursio Silva, Tiago Mota Santos
- PDF |138-155| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i2.88171

Formulário de Avaliação

Formulário de Avaliação

Luciana Klein
- PDF | 156-157| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i2.92278

Instruções aos Autores

Instruções aos Autores

Luciana Klein
- PDF | 158-171| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i2.92279