Revista Contabilidade & Finanças

Editorial

• Emerging complexities in public accounting and budgeting: Reflections for a research agenda

  Ricardo Rocha de Azevedo, Patrícia Siqueira Varela, Janilson Antonio da Silva Suzart

  e9047

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Original Articles

• Disclosure of socio-environmental scandals and corporate reputation

  William Augusto Sousa de Oliveira, Reiner Alves Botinha

  e1699

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• Personal insurance and open supplementary pension in Brazil: A study on mortality differentials by education level

  Ana Carolina Soares Bertho, Natália da Silva Fernandes, Thais Cristina Oliveira da Fonseca, Bruno Alexandre Soares da Costa, Rodrigo Lima Peregrino

  e1961

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• Professional skepticism of internal auditors and perception of risks in internal controls

  Emilly Stein, Paulo Roberto da Cunha

  e1922

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• Audit quality and sentiment biases in going-concern opinions

  Carlos André Marinho Vieira, Márcio André Veras Machado

  e1965

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• Auditor-provided tax services and tax accrual quality in Brazil

  Luis Paulo Guimarães dos Santos, Sheizi Calheira de Freitas

  e1985

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• Regulatory impacts on investments by Pension Funds in Brazil

  Leonardo Cardoso, João Vinícius de França Carvalho, Alexandre Teixeira Damasceno

  e1813

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• Effects of firm life cycle on matching and accrual quality

  Ana Mariella Bandeira, José Elias Feres de Almeida

  e1817

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• Transition between firm life cycle stages and earnings management strategies

  João Paulo Machado Ribeiro, Edilson Paulo, Cristian Baú Dal Magro

  e1954

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• Financial constraints in the Brazilian capital market: A natural experiment of CVM Instruction 476

  Wilson Tarantin Junior, Lucas A. B. de C. Barros

  e1962

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• Optimal constrained strategies for factor-based investing in the Brazilian stock market

  Marcelo Lewin, Carlos Heitor Campani

  e2051

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• Closing Section

  Andson Braga de Aguiar

  f3496

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