(Updated: 2022/08/09)

About the journal

 

Basic information

 

Revista Contabilidade & Finanças - RC&F is an open acess journal, free of charges for authors and readers, published every four months and held by the Department of Accountancy and Actuarial Sciences at the University of São Paulo School of Economics, Business Administration and Accountancy. The journal is aimed to disseminate research developed by faculty members, researchers and graduate and undergraduate students from Brazil and other countries. Under its previous name Caderno de Estudos, the journal has been published since 1989, with financial support from FIPECAFI – Foundation Institute for Accounting, Actuarial and Financial Research. Since Vol. 23, in 2012, the journal has been concomitantly published online both in Portuguese and in English. RC&F has been classified as A2 according to the QUALIS CAPES for the areas of business administration, accounting and tourism. Research in January 2017.

 

 

Evaluation

 

The Revista Contabilidade & Finanças (RC&F) seeks to evaluate the articles by focusing on the quality and experience of the researchers.

For this, the desk analysis process takes into account a set of relevant elements not only for the acceptance and publication of the article, but also for success in the citation.

The elements considered are:

1. Editor-in-chief send the article to the associated editor(s) using ScholarOne system. The elements that should be discussed among editors are:

  • Is it in scope?;
  • Attractiveness (elements that could make the article interesting for RC&F);
  • So what? (innovation);
  • Gap;
  • Problem;
  • Research question;
  • Hypotheses;
  • Referential and construct;
  • Methodology;
  • Outliers (if applicable); and
  • Formal writing questions.

2. Editor-in-chief and associated editor (s) analyze the elements mentioned and decide whether the article will be forwarded for peer review or not.
The journal establishes goals, in terms of deadlines, for the development of activities. In 2018, the goals are:

  • Desk: 90% of submissions must be finished within 30 days;
  • Review: 90% of submissions must be finished within 180 days.

The final step is when the article is sent to the reviewers or when it is informed to the authors who do not have continuity of analysis.

When the article is sent to the reviewers:
1. The reviewer has a deadline to answer whether or not he accepts;
2. When accepting the invitation, the reviewer will have a deadline, which may be extended depending on their availability;
3. Points to be reviewed by the reviewers:

  • Strong points;
  • Weaknesses;
  • Suggestions about the theme, methodology and methods, as well as the literature that supports research and findings; and
  • The results, if derived from the research findings.
 

 

Press release:

   

 

Indexed in:

   

 

Intellectual property

 

The content of the article(s) published in the RC&F are of the entire liability of the authors, including with regard to the truth, updating and accuracy of data and information. The authors shall assign the rights in advance to the Review, who adopts the CC-BY system from Creative Commons license. 

 

 

Sponsors

 

The Journal is funded by:

National Counsel of Technological and Scientific Development – CNPq.

Available in: http://www.cnpq.br/

 

 

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior – CAPES.

Available in: http://www.capes.gov.br

 

The Institute for Accounting, Actuarial and Financial Research - FIPECAFI.

Available from: http://www.fipecafi.com.br/

 

 

Sistema Integrado de Bibliotecas Universidade de São Paulo - SIBiUSP.

Available in: http://www.usp.br/sibi/

 

 

 


Editorial board
 

 

RC&F works within the following editorial structure: (i) Editorial Board, (ii) Scientific Editorial Committee, (iii) Editor-In-Chief, (iv) Associate Editors and (v) ad hoc reviewers. The communication with this structure occurs through the EAC department and SciELO websites.

RC&F Editorial Board consists of twelve members, including outstanding researchers and faculty members from the Accounting, Controllership, Actuarial Science and Finance academic communities. The Council of the Department of Accounting and Actuarial Sciences at FEA-USP is responsible for proposing and approving candidate board members.

The Editor-in-chief and Associate Editor participate in board meetings in terms of voice, but do not vote on deliberations.

Members of the Editorial Board work on a two-year renewable mandate.

Read more about in: http://rcf.fea.usp.br/index.php/editorial-structure-2/

 

 

Editorial board

 
  • Prof. Alan Sangster  - University of Aberdeen, Aberdeen, United Kingdom - alan.j.a.sangster@gmail.com
  • Prof. Alnoor Bhimani Ph. D. - The London School of Economics and Political Science, London, United Kingdom - a.bhimani@lse.ac.uk
  • Prof. Diogo Toledo do Nascimento - Universidade de São Paulo, São Paulo, SP, Brazil - dtoledo@usp.br
  • Prof. Edgard Bruno Cornacchione Junior Ph. D. - Universidade de São Paulo, São Paulo, SP, Brazil - edgardbc@usp.br
  • Prof. Isabel Maria Estima Costa Lourenço Ph. D. - ISCTE Instituto Universitário de Lisbon, Lisbon, Portugal - isabel.lourenco@iscte.pt
  • Prof. Joanna Ho Ph. D. - University of California, Irvine, CA, United States - jlho@uci.edu
  • Prof. Lee Radebaugh Ph. D. - Brigham Young University, Provo, UT, Estados Unidos - lee.radebaugh@gmail.com
  • Prof. Mara Jane Contrera Malacrida Ph.D. – Universidade de São Paulo, São Paulo, SP, Brazil - maracont@usp.br
  • Prof. Salvador Carmona Ph. D. - IE Business School, Madrid, Spain - salvador.carmona@ie.edu
  • Prof. Sérgio de Iudícibus Ph. D. - Universidade de São Paulo, São Paulo, SP, Brazil - siudicibus@osite.com.br
  • Prof. Stephen Zeff Ph. D. - Rice University, Houston, TX, United States - sazeff@rice.edu

Editor-in-Chief

  • Prof. Fábio Frezatti Ph. D. - Universidade de São Paulo, São Paulo, SP, Brazilfrezatti@usp.br

Associate Editors

Research line: Management accounting and controllership

Research line: Financial accounting

  • Prof. Eliseu Martins Ph. D. - Universidade de São Paulo, São Paulo, SP, Brazil - emartins@usp.br

Research line: Financial market e companies/stakeholders integration

  • Prof. Andrea Maria Accioly Fonseca Minardi Ph.D. - Insper, São Paulo, SP, Brazil - minardi@insper.edu.br

Research line: Education and Research in Accounting, Finance and Actuarial Sciences

  • Prof. Jacqueline Veneroso Alves da Cunha Ph. D. - Universidade Federal de Minas Gerais, Belo Horizonte, MG, Brazil - jvac@face.ufmg.br

Research line: Actuarial science

  • Prof. Luís Eduardo Afonso Ph. D. - Universidade de São Paulo, São Paulo, SP, Brazil - lafonso@usp.br

Research line: Emerging themes in Accounting, Finance and Actuarial Sciences

  • Prof. David Carter Ph. D. - University of Canberra, Canberra, ACT, Australia - dbcarternz@gmail.com

Research line: Researches developed within the Hispanic areas

  • Prof. Hugo Arles Macias-Cardona Ph. D. - Universidad de Medellin, Colombia - hmacias@udem.edu.co

Ad-Hoc Associate Editors

Research line: Financial accounting

  • Prof. Márcia Mendes de Luca Ph. D. - Universidade Federal do Ceará, Fortaleza, CE, Brazil - marciadeluca@ufc.br
  • Prof. Bruno Salotti Ph. D. - Universidade de São Paulo, São Paulo, SP, Brazil - brunofea@usp.br
  • Prof. Patrícia Siqueira Varela Ph. D. - Universidade de São Paulo, São Paulo, SP, Brazil - psvarela@usp.br

Research line: Financial market e companies/stakeholders integration

  • Prof. Luiz Felipe de Araújo Pontes Girão Ph. D. – TradersClub, São Paulo, SP, Brazil - felipe.pontes@tc.com.br
  • Prof. Raquel de Freitas Oliveira Ph. D. - Fundação Escola de Comércio Álvares Penteado, São Paulo, SP, Brazil - raquel.oliveira@bcb.gov.br
  • Prof. Francisco Henrique Figueiredo de Castro Junior Ph. D. - Fundação Getúlio Vargas, São Paulo, SP, Brazil - henrique.castro@fgv.br
  • Prof. Lucas Ayres Barreira de Campos Barros Ph. D. - Universidade de São Paulo, São Paulo, SP, Brazil - lucasbarros@usp.br
 

 

Scientific editorial board

 
  • Prof. Carlos Renato Theóphilo Ph. D. - Universidade Estadual de Montes Claros, Montes Claros, MG, Brazil - crtheophilo@uol.com.br
  • Prof. Elionor Farah Jreige Weffort Ph. D. - Fundação Escola de Comércio álvares Penteado, São Paulo, SP, Brazil - eweffort@gmail.com
  • Prof. Emiliano A. Valdez Ph. D. - University of Connecticut, Storrs, CT, Estados Unidos - emiliano.valdez@uconn.edu
  • Prof. Fernanda Chaves Pereira Ph. D. - Consultora independente, Rio de Janeiro, RJ, Brazil - ferchaves@libero.it
  • Prof. Heitor Vieira de Almeida Neto Ph. D. - Fundação Getúlio Vargas, Rio de Janeiro, RJ, Brazil - eb_halmeida@fgv.br
  • Prof. João Luiz Becker Ph. D. - Fundação Getúlio Vargas, São Paulo, SP, Brazil - joao.becker@fgv.br
  • Prof. Maria Thereza Pompa Antunes Ph. D. - Universidade Presbiteriana Mackenzie, São Paulo, SP Brazil - teantunes@uol.com.br
  • Prof. Patrícia Pereira da Silva Ph. D. - Universidade de Coimbra, Coimbra, Portugal - patsilva@fe.uc.pt
  • Prof. Paul Embrechts Ph. D. - ETH Zürich, Zürich, Suíça - embrechts@math.ethz.ch
  • Prof. Reinaldo Guerreiro Ph. D. - Universidade de São Paulo, São Paulo, SP, Brazil - reiguerr@usp.br
  • Prof. Satoshi Sugahara Ph. D. - Kwansei Gakuin University, Nishinomiya, Hyogo, Japão - kokusai@js.shudo-u.ac.jp
 

 

Editorial production

 

Editorial Assistants

  • Guilherme Viana - FIPECAFI, São Paulo, SP, Brazil
  • Regina Pereira - FIPECAFI, São Paulo, SP, Brazil

Portuguese language review

  • E.L. Freire Editora ME - São Paulo, SP, Brazil
  • Luiza Carvalho - Rio de Janeiro, RJ, Brazil

English and Spanish language review

  • E.L. Freire Editora ME - São Paulo, SP, Brazil
  • Agência Rivera - Santa Fé do Sul, SP, Brazil

English language translation

  • E.L. Freire Editora ME - São Paulo, SP, Brazil
  • Kris Gillespie - Santos, SP, Brazil

Graphic design production

  • Letra1 - Serviços Editoriais - Porto Alegre, RS, Brazil
 

 

 


Instructions to authors

 

Scope and policy

 

Scope and research areas

Revista Contabilidade & Finanças (RC&F) publishes inedited theoretical development papers, theoretical-empirical studies, and thesis-support essays in Accounting, Controllership, Actuarial Sciences and Finance. The Journal accepts research papers in different paradigms and using various research methods, provided that they are consistent and relevant for the development of these areas. Besides research papers, its main focus, traditional papers and manuscripts in other formats that can contribute to communicate new knowledge to the community are also published. 

The research guidelines that implement the focus of publication are:

  • Management accounting and controllership

Refers to the field of research and studies on management accounting and controllership and their use in the organizations. Among the various themes of interest, it considers: management accounting; cost analysis and management; auditing of public, private, and third sector entities; tax planning and management; supply chain; strategic planning and budget control; management control systems; management information systems; assessment of investment projects; sustainability; controller career; among others. This line of research treats various organizations types, including startups.

  • Financial accounting

Involves the development of studies and research related to the aspects of identification, measurement, and disclosure of accounting information. Some of the principal elements are: accounting theory; corporate accounting; standard convergence; social balance sheet (value added statement, environment, human resources); intellectual capital; governmental and third sector accounting; independent auditing; financial statement analysis; recognition of inflationary effects; tax accounting; corporate governance.

  • Financial market e companies/stakeholders integration

Covers studies and research aimed at conceptual and/or empirical aspects of the financial system markets (credit, exchange, monetary, and capital markets), as well as the relationships of taker and investor of resources, from the perspective of past and/or projected corporate performance, interest conflicts, transparency, governance, always linked to the accounting discussion.

  •  Accounting, controllership, actuarial and financial education and research

Refers to the investigation of models, methods, techniques and instruments aiming at the improvement in quality of the entire teaching/learning process, as well as the construction of scientific works in all areas of the accounting, financial, and actuarial sciences. Comprises: higher education; accountants education; international curriculum; teaching and learning process; learning styles and strategies; education technology; on-line education and virtual collaborative models; accounting epistemology; profile; entrance process; permanence and dropout in the higher education; egress progression; assessment of educational programs.

  •  Actuarial Sciences.

Covers themes related to risk management and social protection. Some of the principal areas are all of the modalities of insurance, basic security and complementary welfare, health, enterprise risk management and financial risk, finance and investments, demography and aging, and other research themes using actuarial techniques.

  • Emerging themes in accounting, finance, and actuarial sciences

Includes works on innovative themes, approaches, methodologies or which may have an interdisciplinary character, which does not fall within the previous lines.

  • Researches developed within the Hispanic areas

Aims to become a meeting point between researches carried out in the Hispanic, Brazilian, and Anglo-Saxon areas, based on articles written in the area.

In case of doubts about whether your papers fit into the research areas of RC&F, feel free to send a query letter to the Editor-In-Chief.

Target public

The target public of RC&F mainly comprises faculty members, researchers, professionals and students of the áreas of Accounting, Finance and Actuarial Sciences.

Publication ethics policy

It is divided into:

1. Copyright

Upon acceptance of an article, authors will be asked to complete the “Statement of Original Authorship” and “License for Reproducing and Translating a Copyrighted Work.”

2. Creative Commons

The use of a Creative Commons license and CC-BY, always giving credit to the authors and the journal with regard to the research.

3. Research funding

When the research that has led to the submitted article is funded by some organization, this fact should be informed by the authors at the time of submitting the paper, in the system ScholarOne.

4. Conflict of interest

If there is any conflict of interest between authors and any other person or entity, it should be informed by the authors at the time of submitting the paper, in the system ScholarOne.

5. Inadequate practices

In the case of identifying any potential misconduct, such as redundancy, plagiarism, problems regarding the use of databases, conflicts between authors, unexplained conflicts of interest, among others, once unsolved, should be discussed by the editors group. If this fails to solve the issue, a commission from the editors will be created to assess and decide on the issue and its existence and solution shall be reported to the Editorial Board. Internal politics will guide the sequence. In case of any doubts, the authors shall ask the Review by e-mail to the Editor-In-Chief.

Retractions shall be required when material inaccuracies are identified in articles already published.

6. Guidelines for authors, reviewers, and editors

Peer review, in all of its forms, plays a key role in the process to ensure the quality and integrity of academic research. This process largely depends on trust, and it requires that all individuals involved act in a responsible and ethical manner. The Ethical Guidelines of COPE for External Reviewers establish the basic principles and standards to which all reviewers must adhere in the peer review process. Among the ethical guidelines of COPE, we highlight the following:

External reviewers when deciding whether to accept the submission of an article:

  • Should agree to review only those manuscripts for which they have the expertise needed to provide a proper assessment and complying with the deadlines;
  • Should observe confidentiality in peer review, without revealing any detail of a manuscript or their review, either during or after the peer review process, in addition to those disclosed by the journal;
  • Should not use information obtained during the peer review process for their own benefit, to benefit any other person or organization, or to harm or discredit other individuals;
  • Should declare all potential conflicts of interest, asking for information from the Journal in case of any doubt about whether there is a material conflict of interest;
  • Should be objective and constructive when issuing their expert opinions, avoiding hostile or provocative attitudes and defamatory or derogatory personal comments;
  • Should provide the journal with correct information faithfully representing their expertise;
  • Should recognize that using the identity of another individual during the review process is regarded as a serious case of misconduct; and
  • Should agree to review a manuscript only if they have reasonable certainty that they can provide an opinion within the proposed or agreed deadline, immediately informing the journal in case of need for a longer period.

External reviewers when and after assessing an article should:

  • Inform the journal if they do not have the knowledge required to prepare an expert opinion or, if they can assess only a part of the manuscript, clearly indicate the areas for which they have the knowledge expertise required;
  • Declare at any time potential conflicts of interest (which may be personal, financial, intellectual, professional, political, or religious, among others), asking for journal guidelines if they are not sure whether something is characterized as a conflict of interest;
  • Refuse reviewing in case a manuscript’s content is very similar to a study they have been preparing or have submitted to another journal;
  • Read the manuscript, additional materials (such as instructions to reviewers, statements of ethics, and policies required, supplementary files, among others), and in-depth journal instructions, contacting the journal in case something is not clear and requesting any missing or incomplete items they need to provide a comprehensive expert opinion;
  • Avoid involving anyone else in the review of a manuscript, including researchers they have been tutoring, without the journal’s permission; the names of any individuals who have helped in preparing the expert opinion should be included in it to be related to the manuscript in the journal’s records so that they can also receive the credits due for their efforts;
  • During a blind review, in case there is suspicion about the identity of the author(s), notify the journal if this information causes any potential conflict of interest;
  • Immediately notify the journal in case of finding any irregularities, if concerned about the ethical aspects of a paper, if aware of a considerable similarity between the manuscript and a concurrent submission to another journal or previously published article, or if suspecting misconduct during the research or preparation and submission of a manuscript; however, the reviewers should keep their concerns private and do not carry out any investigation in person, unless the journal requests additional information or advice;
  • Ensure their review is based on the paper’s merits, with no influence, either in a positive or negative sense, of any conflicting considerations with regard to personal and financial issues or intellectual biases;
  • Be specific in their criticism and include evidence, with appropriate references to support general statements, such as “this work has been previously conducted”, in order to help editors in their assessments and decisions, as well as be fair towards the authors;
  • Remember the manuscript belongs to the authors and avoid trying to rewrite it according to their own stylistic preferences if the text is clear; however, suggestions for changes to improve clarity are significant;
  • Consider sensitivities related to idiomatic issues when the authors write in a language that is not their mother language and prepare the feedback appropriately and with due respect;
  • Ensure that comments and recommendations to the editor are consistent with their expert opinion towards the authors; most of their feedback should be included in the expert opinion towards the authors;
  • Avoid suggesting the authors include citations to any reviewers’ study (or their partners’) just to increase their citation count or to increase the visibility of their work; any suggestions should be based on valid academic or technological reasons;
  • In case the reviewer is the journal editor and decides to prepare an expert opinion on it, she/he should do it in an overt instead of a covert way, e.g. as an anonymous expert opinion.
  • Keep the details of a manuscript and their review confidential; and
  • Try to meet the journal’s needs in order to assess reviews or re-submissions of manuscripts previously reviewed by them.

Guidance for cases of human data collection through surveys, interview and experiments:

In cases of human data collection through surveys, interview and experiments it is essential for the authors to request consent to use the data before the answers are given. Similarly, it is essential for the researchers to keep the individual’s data confidential from any other agents. The researchers are entirely responsible for the storage and destination of the data and should ensure they are kept confidential.

Any need for additional clarification may be asked to the Editor-in-Chief and the Editorial Team (recont@usp.br).

Guidelines for manuscript submission

  • Manuscripts should be forwarded through the Revista website, available http://rcf.fea.usp.br/ or at the ScholarOne website, available at https://mc04.manuscriptcentral.com/rcf-scielo
  • Papers are analyzed through the triple blind review system, in which: (i) the author does not know who the reviewer is; (ii) the reviewer does not know who the author is; and (iii) the associate editor does not know who the author is, but knows who the reviewer is.
  • Articles and essays files shall be submitted WITHOUT ANY OF THE AUTHORS’ IDENTIFICATION in the body of the text and file properties. To ensure this, any information that facilitates the identification of the author must be removed from the work paper, such as acknowledgements.
  • If the research was submitted to any Ethics Committee, please, hide the number of the certificate. The numbering will be disclosed only when the article is approved for publication.
  • Authorship informations (the authors’ complete name, institution, department, email, country) are registered during the registration on the system.
  • The Open Science Statement, also available in the submission system, must be completely filled out and submitted in appropriate file designation.
  • The process for submission to the ScholarOne system and items of the paper structure must be checked for compliance. Read our guide for submission. Submissions with incomplete registrations of metadata shall be unsubmitted.
  • It is essential that authors clearly specify the research problem and gap in the literature, the contribution(s) of the article or essay and potential implications of the research. Such elements help the reviewers and editors.
  • There shall be at most 5 (five) authors. In the publication, the order of authorship (main author and co-authors) shall be notified at the time of submission. It is understood that this will be in accordance with the contribution of each author.
  • RC&F shall always publish articles in two languages: Portuguese and English or Spanish and English. RC&F will only publish articles whose authors agree with the translation of their research from Portuguese to English, from English to Portuguese or from Spanish to English, both versions published by RC&F, which will provide these translations with no costs for authors. 
  • Regardless of the number of revisions, authors shall only consider that their work will be published when they receive communication stating that the article IS APPROVED.
  • In the case of papers that undergo revision, authors shall submit a file to the Editor-in-Chief, presenting a report of the changes, as well as a new version of the paper with and without revision marks in the same file.

Rights and Permission

RC&F does not charge a fee for article submission. The submission of article(s) to RC&F implies the authorization of the author(s) for its publication, without payment of copyright.

 

 

Manuscript form and preparation

 

Structure

As a general rule, manuscripts should be structured as follows:

  • Title: the title must have a maximum of 100 characters counting spaces and should be sufficiently specific and descriptive.

Resumo: Abstract: Charts, lists, tables, graphs, illustrations, equations and formulas shall not be used, or shall abbreviations, acronyms, symbols and citations. The text of the Abstract shall have a length of at least 250 and at most 300 words. The distribution of the 300 words is based on the authors' judgment of what they consider relevant for the understanding and use of the articles.
The expected content shall be on topics and in the order placed below:

Results and contributions: (text...);
Purpose: (text...);
Gap: (text...);
Relevance: (text...);
Impact: (text...); 
Methodology: (text...).

  • Keywords: in the language of the text, up to five of the best known descriptors in the area, separated by comma and ending with a period.
    Example: Keywords: ethics, ethics code, management.
  • Introduction.
  • Development (identifying specific sub-sections).
  • Conclusion.
  • Bibliographical references: citations in the body of the article shall be completed in the bibliographical references at the end of the text and in alphabetical order, in accordance with the 6th edition of American Psychological Association (APA) standards.
  • No footnotes shall be added to the structure of the studies.

Format:

Maximum 32 pages, including References, in a software compatible with Microsoft Office 2000 or superior for Windows, as follows:

  • Font: Times New Roman; size 12 (for texts) and 10 (for tables, figures and footnotes).
  • Flush: justified for paragraphs, with a one-centimeter indentation on the first line.
  • Spacing: double space for the text, including formulae; and simple for tables and figures.
  • Page number: upper right corner.
  • Margins: 2.5 cm (upper, lower, right and left).
  • Paper size: A4 (21.0cm x 29.7cm).
  • Abbreviations: upon the first occurrence in the text, the full version of the name should precede the abbreviation, placed between brackets.
  • Example: Universidade de São Paulo (USP).
  • Table: only this term should be used, in the title, for quantitative and/or qualitative data presented in the form of lines and columns (do not use the term “picture”). Tables should be numbered in the order of their appearance, with a heading to explain: what is represented, when and where it happened. The title should be placed on top of the Table, in compliance with APA standards.
  • Example: Table 1 Descriptive statistics for sample with data based on December.
  • Figure: only this term should be used in the title for images (do not use “illustration”, “graph”, “organizational chart” etc.). The title should be placed below the image, preceded by the word Figure and a number to indicate their order of appearance in the text, in Arabic numerals, in compliance with APA standards.
  • Example: Figure 1 Inherent institutionalization processes.
  • Equation: shall allow editing in a software application compatible with Microsoft Office 2000 or higher for Windows, i.e. text shall not appear as an image.
  • Acronyms: when these appear for the first time in the text, the form of the names shall precede the acronyms, placed in brackets. E.g.: University of São Paulo (USP).
  • Tables, eigures and equations should permit editing in software compatible with Microsoft Office 2000 or superior for Windows.

Tutorials on Standards of the American Psychological Association (APA) available at: http://www.apastyle.org/learn/tutorials/index.aspx.

 

 

Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Av. Prof. Luciano Gualberto, 908 - prédio 3 - sala 118, 05508 - 010 São Paulo - SP - Brasil, Tel.: (55 11) 2648-6320, Tel.: (55 11) 2648-6321, Fax: (55 11) 3813-0120 - São Paulo - SP - Brazil
E-mail: recont@usp.br
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