Editorial Team

EDITORIAL TEAM

Editor-in-chief
Antonio Ranha, State University of Rio de Janeiro - UERJ, Brazil

Managing Editor
Andréa Paula Osorio Duque, State University of Rio de Janeiro - UERJ, Brazil

Associate Editors
Alfredo Sarlo Neto, Federal University of Espírito Santo - UFES, Brazil
Francisco José dos Santos Alves, State University of Rio de Janeiro - UERJ, Brazil
Jorge Vieira da Costa Junior, Federal Fluminense University - UFF, Brazil
Moacir Sancovschi, Federal University of Rio de Janeiro - UFRJ, Brazil

Editorial Board
Ana Maria Gomes Rodrigues, Faculty of Economics, University of Coimbra, Portugal
Carlos Alberto Diehl, PPG in Accounting Sciences at Unisinos, Brazil
Eliseu Martins, University of São Paulo - USP, Brazil
Jésus Lizcano Alvarez, Universidad Autónoma de Madrid, Spain
João Alberto Neves dos Santos - PPGCC/UERJ, Brazil
José Augusto Veiga da Costa Marques, Federal University of Rio de Janeiro - UFRJ, Brazil
José Paulo Cosenza, Federal Fluminense University - UFF, Brazil
Josir Simeone Gomes, State University of Rio de Janeiro - UERJ, Brazil
Natan Szuster, Federal University of Rio de Janeiro - UFRJ, Brazil
Sérgio de Iudícibus, Pontifical Catholic University of São Paulo - PUC SP, Brazil
Ticiane Lima dos Santos, Federal Rural University of the Amazon - UFRA, Brazil

Scientific Council
Amaury José Rezende, University of São Paulo - USP, Brazil
Graciela de Jesus Marin Chávez, Pontifical Catholic University - PUC, Peru
Joanília Neide de Sales Cia, Getúlio Vargas Foundation, Brazil
José Alonso Borba, University of São Paulo - USP, Brazil
José Ricardo Maia de Siqueira, Federal University of Rio de Janeiro - UFRJ, Brazil
Miguel Ângelo Caçoilo Gonçalves, Instituto Superior de Contabilidade e Administração de Coimbra - ISCAC, Portugal
Nazlhe Faride Cheín Schekaibán, Universidad Autónoma de Tamaulipas, Spain

Ad Hoc Reviewers
Álan Texeira De Oliveira, University of São Paulo – USP, Brazil
Alison Martins Meurer, Federal University of Paraná – UFPR, Brazil
Aquiles Limone, Pontifical Catholic University - PUC of Valparaiso, Chile
Aracéli Cristina de S. Ferreira, Federal University of Rio de Janeiro – UFRJ, Brazil
Beatriz Fátima Morgan, University of Brasília – UNB, Brazil
Claudio Marcos Maciel da Silva, Federal University of Rio de Janeiro – UFRJ, Brazil
David Camino Blasco, Carlos III University of Madrid, Spain
Ducineli Régis Botelho, University of Brasília – UNB, Brazil
Edzana Roberta F. da C. V. Lucena, Federal University of Rio Grande do Norte – UFRN, Brazil
Ernesto López-Valeiras Sampedro, University of Vigo, Spain
Ettore de Carvalho Oriol, Fundação Getúlio Vargas – FGV, Brazil
Eunice Loida Bastidas Bermudez, Universidad Centroccidental Lisandro Alvarado, Spain
Fernanda Fernandes Rodrigues, University of Brasília – UNB, Brazil
Francisca Francivânia Rodrigues Ribeiro Macêdo, Universidade Regional de Blumenau – FURB, Brazil
Frederico Otávio Sirotheau Cavalcante, Federal University of Rio de Janeiro – UFRJ, Brazil
Hector Jaime Correa Pinzon, Universidad de Manizales, Colombia
Henrique César Melo Ribeiro, Federal University of Delta do Parnaíba – UFPI, Brazil
Ivone Vieira Pereira, University of Brasília – UNB, Brazil
Jorge Luis Sánchez Arévalo, Federal University of Mato Grosso do Sul – UFMS, Brazil
Lúcio de Souza Machado, Federal University of Goiás – UFG, Brazil
Maria Leonor Ferreira da Silva, Nova University of Lisbon, Portugal
Maricelle Anzilago, Federal University of Santa Catarina – UFSC, Brazil
Monica Gomes Rossi, Federal University of Rio de Janeiro - UFRJ, Brazil
Odilanei Morais Dos Santos, Federal University of Rio de Janeiro – UFRJ, Brazil
Pablo Luiz Martins, Federal University of São João del-Rei – UFSJ, Brazil
Paulo Vitor Souza de Souza, Federal University of Paraná – UFPR, Brazil
Rafael Martins Noriller, Federal University of Grande Dourados – UFGD, Brazil
Rodrigo Silva Diniz Leroy, Federal University of Espírito Santo – UFES, Brazil
Sibele Leandra Penna Silva, Federal University of Viçosa – UFV, Brazil
Tiago Wickstrom Alves, Universidade do Vale do Rio dos Sinos – UNISINOS, Brazil
Valéria Gama Fully Bressan, Federal University of Minas Gerais – UFMG, Brazil
Waldir Jorge Ladeira dos Santos, State University of Rio de Janeiro - UERJ, Brazil
Wenner Glaucio Lopes Lucena, Federal University of Paraíba – UFPB, Brazil

Editorial Assistant
Taiane Motta de Oliveira Ventura, State University of Rio de Janeiro - UERJ, Brazil