Editorial Team

Scientific Editor: Prof. Dr. Sergio de Iudícibus, ICBR and PUC-SP, Brazil

Scientific Co-Editor: Prof. Dr. Fernando de Almeida Santos, ICBR and PUC-SP, Brazil

Technical Editors: Prof. Me. Paulo Henrique Vaz da Silva, PUC-SP, Brazil

Master's Degree Student André Luis De Moura Pires, ICBR and PUC-SP, Brazil

International Co-Editor: Prof. Dr. Gustavo Adolfo Rúbio Rodriguez, University of Antioquia, Colombia

Technical Team, Editorial Board and Review Board

Technical Team: responsible for ensuring ethical standards and implementing general publication policies.

Editorial Board: responsible for the preliminary selection of scientific articles and setting deadlines for evaluation and review and closing of issues. The preliminary selection consists of verifying whether the articles meet the journal's objectives and submission rules.

Scientific Reviewer: is responsible for evaluating articles submitted for review, according to the criteria established by the Scientific Committee.

TECHNICAL TEAM

Prof. Roberta Cristina da Silva, PUC-SP, Brazil

Prof. Suzana Roberta dos Santos, PUC-SP, Brazil

Prof. Thaís Benassi Billegas, PUC-SP, Brazil

EDITORIAL BOARD

Prof. Dr. Elizabeth Borelli, PUC-SP, Brazil

Prof. Dr. Eliseu Martins, ICBR and FEA/USP, Brazil

Prof. Dr. Eloir Trindade Vasques Vieira, Dom Bosco Catholic University, Brazil

Prof. Dr. Gustavo Adolfo Rubio-Rodríguez, Minuto de Dios University Corporation, Colombia

Prof. Dr. José Carlos Marion, PUC-SP and ICBR, Brazil

Prof. Dr. José Roberto Securato, PUC-SP, BrazilProf. Dr. Marcelo Eloy Fernandes, Paula Souza Center, Brazil

Prof. Dr. Katina Vanessa Bermeo Pazmiño, Catholic University of Cuenca, Cuenca, Ecuador, Ecuador

Prof. Dr. Luis Alfonso Perez Romero, Autonomous University of Guadalajara, Mexico

Prof. Dr. Manoel Rauimundo Santana Farias, ICBR and FIPECAFI College, Brazil

Prof. Dr. Óscar Emanuel Chaves Mealha, University of Aveiro, Portugal

BOARD OF REVIEWERS

Prof. Dr. Alexandre Gonzales, Insper, Brazil

Prof. Dr. Carlos Vital Giordano, Paula Souza Center, Brazil

Prof. Dr. Francisco César Pinto da Fonseca, PUC-SP, Brazil

Prof. Dr. Ronaldo Willian Reis, Paula Souza Center, Brazil

Prof. Dr. Iago França Lopes, ICBR and FIPECAFI College, Brazil

PARTNERSHIP

ICBR - Brazilian Institute of Accountants