Vol. 45 No. 1 (2026): Enf.:Ref. Cont.

Original Articles

• The delegation and use of artificial intelligence in the context of internal auditing

  William Vinicius Marques Correa, Carla Bonato Marcolin, Fernanda da Silva Momo (Author)

  1-21

  • PDF (Portuguese)

• I take risk!: a study on investments in cryptocurrencies and narcissism

  Marcia Figueredo D'Souza (Author)

  22-39

  • PDF (Portuguese)

• Overview of limited assurance of integrated reporting in the brazilian stock market

  Henrique Ribeiro Bezerra, Cleyton de Oliveira Ritta, Luiz (Author)

  40-59

  • PDF (Portuguese)

• Budget imprecision: an analysis of the estimates of basic education expenses in brazilian municipalities

  Isabel Cristina Santos, Olavo Venturim Caldas, Diego Rodrigues Boente, Francisco Antonio Bezerra (Author)

  60-75

  • PDF (Portuguese)

• The effect of women on boards and directors on business Sustainability

  Larissa Degenhart, Letícia Rigon, Igor Bernardi Sonza, Antonio Zanin (Author)

  76-102

  • PDF (Portuguese)

• Internal control activities in the State of Espírito Santo: similarities, stagnation and advances in relation to accounting regulations

  Anderson de Freitas Zucolotto, Robson Zuccolotto, Frederico Pinto de Souza, Douglas Roriz Caliman (Author)

  103-117

  • PDF (Portuguese)

• The Covid-19 pandemic and buget management of federal universities: an analysis from the perspective of the current cost per equivalent student indicator

  Crislaine de Fátima Gonçalves de Miranda, Josele Nunes Ferreira, Nayane Thais Krespi Musial, Blênio Cezar Severo Peixe (Author)

  118-131

  • PDF (Portuguese)

• The effect of attention to the Covid-19 pandemic on asset returns and sentiment of individual investors

  Rayane Farias dos Santos, César Augusto Tibúrcio Silva (Author)

  132-154

  • PDF (Portuguese)

• Technological acceptance of brazilian and peruvian students to digital collaboration platforms in the post-pandemic

  João Henrique de Souza Zupirolli, Márcia Maria dos Santos Bortolocci Espejo, Ruth Mirihan Romero Huamani (Author)

  155-168

  • PDF (Portuguese)

• Relationship between specific and aggregate discretionary accruuals

  Caroline Keidann Soschinski, Roberto Carlos Klann (Author)

  169-185

  • PDF (Portuguese)