Quality of accounting and tax information in Brazil
Purpose: Analyze the economic, political, and technological factors influencing the production of accounting and tax information in municipalities. Methodology: Data were collected from the 200 largest Brazilian municipalities. Multiple linear regression was performed with the accounting and tax...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal do Rio Grande do Norte
2025-01-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/38674 |
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| _version_ | 1841560692460617728 |
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| author | Maysa Alves Correa Silva Cíntia Siqueira Araújo Soares João Estevão Barbosa Neto |
| author_facet | Maysa Alves Correa Silva Cíntia Siqueira Araújo Soares João Estevão Barbosa Neto |
| author_sort | Maysa Alves Correa Silva |
| collection | DOAJ |
| description |
Purpose: Analyze the economic, political, and technological factors influencing the production of accounting and tax information in municipalities.
Methodology: Data were collected from the 200 largest Brazilian municipalities. Multiple linear regression was performed with the accounting and tax information quality index as the outcome variable. The explanatory variables included economic complexity, tax dependence, manager qualifications, employee qualifications, transparency, and internet access.
Results: The results demonstrated a significant relationship between the variables tax dependence, employee qualifications, and municipal transparency.
Contributions of the Study: The study contributes to both national and international literature by demonstrating emerging trends related to accounting and tax information quality. It also highlights the benefits of producing higher-quality accounting and tax statements.
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| format | Article |
| id | doaj-art-3d1218236ee044c3b072425c557e06c2 |
| institution | Kabale University |
| issn | 2176-9036 |
| language | Portuguese |
| publishDate | 2025-01-01 |
| publisher | Universidade Federal do Rio Grande do Norte |
| record_format | Article |
| series | Revista Ambiente Contábil |
| spelling | doaj-art-3d1218236ee044c3b072425c557e06c22025-01-03T19:13:19ZporUniversidade Federal do Rio Grande do NorteRevista Ambiente Contábil2176-90362025-01-0117110.21680/2176-9036.2025v17n1ID38674Quality of accounting and tax information in BrazilMaysa Alves Correa Silva0Cíntia Siqueira Araújo Soares1João Estevão Barbosa Neto2Federal University of Minas Gerais. University of Minas GeraisFederal University of Minas Gerais. Purpose: Analyze the economic, political, and technological factors influencing the production of accounting and tax information in municipalities. Methodology: Data were collected from the 200 largest Brazilian municipalities. Multiple linear regression was performed with the accounting and tax information quality index as the outcome variable. The explanatory variables included economic complexity, tax dependence, manager qualifications, employee qualifications, transparency, and internet access. Results: The results demonstrated a significant relationship between the variables tax dependence, employee qualifications, and municipal transparency. Contributions of the Study: The study contributes to both national and international literature by demonstrating emerging trends related to accounting and tax information quality. It also highlights the benefits of producing higher-quality accounting and tax statements. https://periodicos.ufrn.br/ambiente/article/view/38674Accounting and tax information quality; Economic conditions; Political constraints: Technological constraints; Municipalities. |
| spellingShingle | Maysa Alves Correa Silva Cíntia Siqueira Araújo Soares João Estevão Barbosa Neto Quality of accounting and tax information in Brazil Revista Ambiente Contábil Accounting and tax information quality; Economic conditions; Political constraints: Technological constraints; Municipalities. |
| title | Quality of accounting and tax information in Brazil |
| title_full | Quality of accounting and tax information in Brazil |
| title_fullStr | Quality of accounting and tax information in Brazil |
| title_full_unstemmed | Quality of accounting and tax information in Brazil |
| title_short | Quality of accounting and tax information in Brazil |
| title_sort | quality of accounting and tax information in brazil |
| topic | Accounting and tax information quality; Economic conditions; Political constraints: Technological constraints; Municipalities. |
| url | https://periodicos.ufrn.br/ambiente/article/view/38674 |
| work_keys_str_mv | AT maysaalvescorreasilva qualityofaccountingandtaxinformationinbrazil AT cintiasiqueiraaraujosoares qualityofaccountingandtaxinformationinbrazil AT joaoestevaobarbosaneto qualityofaccountingandtaxinformationinbrazil |