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Open-access Revista Contabilidade & Finanças

Publication of: Universidade de São Paulo, Faculdade de Economia, Administração, Contabilidade e Atuária, Departamento de Contabilidade e Atuária - Cidade Universitária
Area: Ciências Sociais Aplicadas
ISSN printed version: 1519-7077
ISSN online version: 1808-057X
Previous title Caderno de Estudos
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Our Mission

To disseminate relevant scientific production in Accountancy, Controllership, Actuarial Sciences and Finance, elaborated by Brazilian and foreign faculty members, students and professionals, exclusively selected based on their quality and effective contribution to scientific knowledge development in these areas.

Most recent issue

Revista Contabilidade & Finanças, Volume: 37, Issue: 101, Published: 2026

Latest articles

Volume: 37 - Publicado em: 2026-07-27
Covid-19 mortality: impact on benefits for retirees in a state pension plan
Volume: 37 - Publicado em: 2026-07-27
Prudential management of brazilian banks: key variables under basel iii
Volume: 37 - Publicado em: 2026-07-27
Multi-year capital requirements in life insurance: a stochastic mortality-based evaluation
Volume: 37 - Publicado em: 2026-07-27
Effects of the enabling characteristics of budgetary control
Volume: 37 - Publicado em: 2026-07-17
Does tax avoidance increase informational asymmetry? evidence from the tax cuts and jobs act (tcja)
Volume: 37 - Publicado em: 2026-07-10
Political connections and the characteristics of the audit committee on the audit quality
Volume: 37 - Publicado em: 2026-07-10
A decision support system for hedge transactions in electrical energy commercialization
Volume: 37 - Publicado em: 2026-07-06
Impact of key audit matters and the auditor’s opinion on the decisions of non-institutional investors
Volume: 37 - Publicado em: 2026-07-06
Market value and tax litigation in brazilian companies
Volume: 37 - Publicado em: 2026-07-06
Evaluation of the special tax recovery program of the federal revenue service of brazil
Volume: 37 - Publicado em: 2026-06-22
Accounting for artisanal fishing as a situated, oral, and ancestral practice
Volume: 37 - Publicado em: 2026-06-22
Mergers and acquisitions and accounting information quality: an analysis of enforcement in g20 countries
Volume: 37 - Publicado em: 2026-06-19
Accounting information and the risk of noncompliance with contracts by companies contracted by the public sector
Volume: 37 - Publicado em: 2026-06-19
Capitalization of internally generated intangible assets and its impact on the predictive power of accounting information
Volume: 37 - Publicado em: 2026-06-19
The moderating effect of national culture on the relationship between debt maturity and conditional conservatism

News

The Future of the Scientific Article in the Age of AI
2026-07-24 10:00
The Future of the Scientific Article in the Age of AI

The current model of scientific publishing has ceased to be a...

Making research communication more equitable and effective: six levers to support preprint sharing [Originally published in the INASP blog in June/2026]
2026-07-15 14:00
Making research communication more equitable and effective: six levers to support preprint sharing [Originally published in the INASP blog in June/2026]

Although most policymakers and research funders are committed to...

How Can SciELO Journals Increase Their Impact?
2026-07-01 14:00
How Can SciELO Journals Increase Their Impact?

For many years, the prevailing perception was that scientific...

New Version of BrCris Expands the Visibility and Transparency of Brazilian Scientific Research
2026-05-22 11:30
New Version of BrCris Expands the Visibility and Transparency of Brazilian Scientific Research

The new version of the Brazilian Scientific Research Information...

Even standing on the shoulders of giants, science is taking a step backward
2026-05-08 10:00
Even standing on the shoulders of giants, science is taking a step backward

The text examines the growing perception of a decline in the...

Stating the obvious? International indexing boosts submissions and visibility for scientific journals
2026-04-29 15:00
Stating the obvious? International indexing boosts submissions and visibility for scientific journals

Although the internationalization of journals published in Brazil...

Something big is happening in the global scientific community, and Brazil seems to be left out again
2026-04-24 14:00
Something big is happening in the global scientific community, and Brazil seems to be left out again

Recent advances in artificial intelligence are reshaping global...

“Zombie” and “ghost” references in AI – how they differ and how they arise
2026-04-01 10:00
“Zombie” and “ghost” references in AI – how they differ and how they arise

Two distinct types. One type is “ghost citations” (reference...

Diogenes’ lantern and the researcher’s self-examination: scientific integrity under pressure
2026-03-20 10:00
Diogenes’ lantern and the researcher’s self-examination: scientific integrity under pressure

Using the metaphor of Diogenes’ lantern, Ricardo Limongi and...

Sycophancy in AI: the risk of complacency
2026-03-13 14:00
Sycophancy in AI: the risk of complacency

Sycophancy is a behavior exhibited by artificial intelligence...

Our Mission

To disseminate relevant scientific production in Accountancy, Controllership, Actuarial Sciences and Finance, elaborated by Brazilian and foreign faculty members, students and professionals, exclusively selected based on their quality and effective contribution to scientific knowledge development in these areas.

Most recent issue

Revista Contabilidade & Finanças, Volume: 37, Issue: 101, Published: 2026

Artigos mais
recentes

Volume: 37 - Publicado em: 2026-07-27
Covid-19 mortality: impact on benefits for retirees in a state pension plan
Volume: 37 - Publicado em: 2026-07-27
Prudential management of brazilian banks: key variables under basel iii
Volume: 37 - Publicado em: 2026-07-27
Multi-year capital requirements in life insurance: a stochastic mortality-based evaluation
Volume: 37 - Publicado em: 2026-07-27
Effects of the enabling characteristics of budgetary control
Volume: 37 - Publicado em: 2026-07-17
Does tax avoidance increase informational asymmetry? evidence from the tax cuts and jobs act (tcja)
Volume: 37 - Publicado em: 2026-07-10
Political connections and the characteristics of the audit committee on the audit quality
Volume: 37 - Publicado em: 2026-07-10
A decision support system for hedge transactions in electrical energy commercialization
Volume: 37 - Publicado em: 2026-07-06
Impact of key audit matters and the auditor’s opinion on the decisions of non-institutional investors
Volume: 37 - Publicado em: 2026-07-06
Market value and tax litigation in brazilian companies
Volume: 37 - Publicado em: 2026-07-06
Evaluation of the special tax recovery program of the federal revenue service of brazil
Volume: 37 - Publicado em: 2026-06-22
Accounting for artisanal fishing as a situated, oral, and ancestral practice
Volume: 37 - Publicado em: 2026-06-22
Mergers and acquisitions and accounting information quality: an analysis of enforcement in g20 countries
Volume: 37 - Publicado em: 2026-06-19
Accounting information and the risk of noncompliance with contracts by companies contracted by the public sector
Volume: 37 - Publicado em: 2026-06-19
Capitalization of internally generated intangible assets and its impact on the predictive power of accounting information
Volume: 37 - Publicado em: 2026-06-19
The moderating effect of national culture on the relationship between debt maturity and conditional conservatism

News

The Future of the Scientific Article in the Age of AI
2026-07-24 10:00
The Future of the Scientific Article in the Age of AI

The current model of scientific publishing has ceased to be a...

Making research communication more equitable and effective: six levers to support preprint sharing [Originally published in the INASP blog in June/2026]
2026-07-15 14:00
Making research communication more equitable and effective: six levers to support preprint sharing [Originally published in the INASP blog in June/2026]

Although most policymakers and research funders are committed to...

How Can SciELO Journals Increase Their Impact?
2026-07-01 14:00
How Can SciELO Journals Increase Their Impact?

For many years, the prevailing perception was that scientific...

New Version of BrCris Expands the Visibility and Transparency of Brazilian Scientific Research
2026-05-22 11:30
New Version of BrCris Expands the Visibility and Transparency of Brazilian Scientific Research

The new version of the Brazilian Scientific Research Information...

Even standing on the shoulders of giants, science is taking a step backward
2026-05-08 10:00
Even standing on the shoulders of giants, science is taking a step backward

The text examines the growing perception of a decline in the...

Stating the obvious? International indexing boosts submissions and visibility for scientific journals
2026-04-29 15:00
Stating the obvious? International indexing boosts submissions and visibility for scientific journals

Although the internationalization of journals published in Brazil...

Something big is happening in the global scientific community, and Brazil seems to be left out again
2026-04-24 14:00
Something big is happening in the global scientific community, and Brazil seems to be left out again

Recent advances in artificial intelligence are reshaping global...

“Zombie” and “ghost” references in AI – how they differ and how they arise
2026-04-01 10:00
“Zombie” and “ghost” references in AI – how they differ and how they arise

Two distinct types. One type is “ghost citations” (reference...

Diogenes’ lantern and the researcher’s self-examination: scientific integrity under pressure
2026-03-20 10:00
Diogenes’ lantern and the researcher’s self-examination: scientific integrity under pressure

Using the metaphor of Diogenes’ lantern, Ricardo Limongi and...

Sycophancy in AI: the risk of complacency
2026-03-13 14:00
Sycophancy in AI: the risk of complacency

Sycophancy is a behavior exhibited by artificial intelligence...

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Universidade de São Paulo, Faculdade de Economia, Administração, Contabilidade e Atuária, Departamento de Contabilidade e Atuária - Cidade Universitária Avenida: Professor Luciano Gualberto, 908 - FEA 3 - sala 118, CEP: 05508-010, Telefone: (+55 11) 2648-6320 - São Paulo - SP - Brazil
E-mail: recont@usp.br
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