Home / Archives / Vol. 17 No. 2 (2019) Vol. 17 No. 2 (2019) DOI: https://doi.org/10.32586/rcda.v17i2 Published: 2019-12-09 Full Issue pdf (Portuguese) pdf (Portuguese) Nota do Editor Edilberto Carlos Pontes Lima 13-15 Artigos pdf (Portuguese) Control of constitutionality by the audit courts: reflections on a mitigated application of precedent 347 of Brazilian Supreme Court Rholden Botelho de Queiroz, Maysa Cortez 20-45 pdf (Portuguese) The previous opinion emitted by the Audit Court and the applicability of the Clean Record Act for the purpose of ineligibility of the Mayors’ accounts Clerilei Aparecida Bier, Thaisy Maria Assing 46-73 pdf (Portuguese) Internal Controls and risk management: instrument for the efficiency of the Audit Court of the state of Ceará, Brazil Adriana Maria Pinheiro de Almeida, Ruth Carvalho de Santana Pinho, Dra., Marcus Vinícius Vera Machado, Ph.D 74-113 pdf (Portuguese) Judicialization of the external control: limit of the judiciary performance on the acts of the court of accounts Maria Alice Pinheiro Nogueira Gomes 114-147 pdf (Portuguese) Evaluation of NBC TSP 03 adherence level (contingent provisions, assets and liabilities) given the international convergence of Brazilian public accounting Roberto Sérgio do Nascimento, Felipe Sousa Almeida, Ricardo Viotto 148-176 pdf (Portuguese) Influence of ecological ICMS on environmental sustainability of state of Ceará Maria Valcilania Fontenele Lima, Francisca Francivânia Rodrigues Ribeiro Macedo 177-205 pdf (Portuguese) The use of the Digital Government by the social control in the fight against Brazilian public corruption Maria Nazaré Goncalves Pinho, Luis Borges Gouveia 206-237 pdf (Portuguese) Discretionary expenses of costing: an analysis of the destinations of IBGE’s expenditure Júlia Gonçalves Peres, Lucas Neckel Paim Braga, Fabiano Maury Raupp 238-258 pdf (Portuguese) Aggressive tax planning as a way of capitalization by means of Refis: a study in a family business Gabriela Oliveira Justino Mendonça Nogueira, Moisés Ozório Souza Neto, José Mauro Madeiros Velôso Soares 259-282 pdf (Portuguese) Do political factors influence personnel expenses? Ygor Frota de Oliveira, Manuel Salgueiro Rodrigues Júnior 283-304 pdf (Portuguese) Law 13.655/2018 and its effects for control of Public Administration Morgana Bellazzi de Oliveira Carvalho 305-333 pdf (Portuguese) Patrimonialism and its reflections in the Brazilian public administration Flávia Carvalho Mendes Saraiva 334-363 pdf (Portuguese) Transparency and access to social control Emerson Carvalho de Lima, Francisco Carlos Portela 364-392 pdf (Portuguese) Tax transaction and renunciation of revenue by the article 14 of the Fiscal Responsibility Law Lucas Ernesto Gomes Cavalcante, Mariana Luz Zonari 393-421 pdf (Portuguese) Risk matrices as an information and communication technology audit planning mechanism: selection of government systems Tiago Monteiro da Silva 422-444
