Editorial Team

Supporting institution

FUCAPE Business School (Fundação Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finanças)

Boards of Directors

Aridelmo Teixeira, PhD from the University of São Paulo, Professor at Fucape Business School, Vitória, ES, Brazil
Arilton Teixeira, PhD from the University of Minnesota System, Professor at Fucape Business School, Vitória, ES, Brazil
Valcemiro Nossa, PhD from the University of São Paulo, Professor at Fucape Business School, Vitória, ES, Brazil

Editorial Policy Committee

Alexsandro Broedel Lopes, PhD from Manchester Business School, Professor at the University of São Paulo, São Paulo, SP, Brazil
Antonio Lopo Martinez, PhD from the University of São Paulo, Professor at Fucape Business School, Vitória, ES, Brazil
Daniel Gottlieb, PhD from the Massachusetts Institute of Technology, Professor at Olin Business School, Washington University, St. Louis, USA
Eduardo B. Andrade, PhD from the University of Florida, Professor at the Brazilian School of Public and Business Administration (EBAPE), Rio de Janeiro, RJ, Brazil
Valcemiro Nossa, PhD from the University of São Paulo, Professor at Fucape Business School, Vitória, ES, Brazil

Editor-in-chief

Fabio Motoki, PhD from Fucape Business School and Professor at Fucape Business School, Vitória, ES, Brazil

Co-editor

Bruno Felix von Borell de Araujo, PhD from the Presbyterian Mackenzie University, Professor at Fucape Business School, Vitória, ES, Brazil

Associate Editors

Emerson Mainardes, PhD from the University of Beira Interior, Professor at Fucape Business School, Vitória, ES, Brazil
Flávia de Souza Costa Neves Cavazotte, PhD from the Virginia Commonwealth University, Professor at Pontifical Catholic University of Rio de Janeiro, RJ, Brasil
Fernando Caio Galdi, PhD from the University of São Paulo, Professor at Fucape Business School, Vitória, ES, Brazil
João José Matos Ferreira, PhD form the University of Beira Interior, Professor at the University of Beira Interior (UBI), Covilhã/Portugal
Luiz Felipe de Araújo Pontes Girão, PhD from the University of Brasília, Federal University of Paraíba and Federal University of Rio Grande do Norte, Professor at the Federal University of Paraíba, João Pessoa, PB, Brazil

Handbook of Good Practices

Bruno Funchal, PhD from the Getúlio Vargas Foundation, Professor at Fucape Business School, Vitória, ES, Brazil
Fabio Frezatti, PhD from the University of São Paulo, Editor-in-chief at the Accounting and Finance Journal (Revista de Contabilidade e Finanças) and Professor at the University of São Paulo, São Paulo, SP, Brazil
Jorge Carneiro, PhD from the Federal University of Rio de Janeiro, Editorial advisory board member at BAR - Brazilian Administration Review and Professor at PUC-Rio, Rio de Janeiro, RJ, Brazil

Scientific Editorial Body

Andrew Horowitz, PhD from the University of Wisconsin-Madison, Professor at University of Arkansas, Fayetteville, Arkansas, USA
Arilton Teixeira, PhD from the University of Minnesota System , Professor at Fucape Business School, Vitória, ES, Brazil
Armando Gomes, PhD from Harvard University, Professor at Washington University, St. Louis, Missouri, USA
Arthur Ridolfo Neto, PhD from the Getulio Vargas Foundation, Professor at the Getúlio Vargas Foundation, São Paulo, SP, Brazil
Benjamin Bridgman, PhD from the University of Minnesota, US Dpt. of Commerce, NW, Washington DC, USA
Bruno Funchal, PhD from the Getúlio Vargas Foundation, Professor at Fucape Business School, Vitória, ES, Brazil
Fabio Frezatti, PhD from the University of São Paulo, Editor-in-chief at Accounting & Finance Review (Revista de Contabilidade e Finanças) and Professor at the University of São Paulo, São Paulo, SP, Brazil
Fábio Moraes da Costa, PhD from the University of São Paulo, Professor at Fucape Business School, Vitória, ES, Brazil
Fernando Caio Galdi, PhD from the University of São Paulo, Professor at Fucape Business School, Vitória, ES, Brazil
Greg N. Gregoriou, PhD from the University of Quebec at Montreal, Professor at the State University of New York, New York, Albany, USA
Gregory Miller, PhD from the University of New York, Professor at Harvard University, Cambridge, Massachusetts, USA
Helena Maria Baptista Alves, PhD from the University of Beira Interior, Professor at Beira Interior University, Covilhã, Portugal
João José Matos Ferreira, PhD from the University of Beira Interior, Professor at Beira Interior University, Covilhã, Portugal
José Roberto Securato, PhD from the University of de São Paulo, Professor at the University of São Paulo, São Paulo, SP, Brazil
Karsten Jeske, PhD from the University of Minnesota-Twin Cities, Mellon Capital Management, San Francisco, CA, USA
Marcia Juliana d'Angelo, PhD from Mackenzie Presbyterian University, Professor at Fucape Business School, Vitória, ES, Brazil
Marta Peris-Ortiz, PhD from the University of Valência, Professor at the Universidad Politécnica de Valencia , Valencia, Spain
Paulo Lustosa, PhD from the University of São Paulo, Professor at the University of Brasília, Brasília, Distrito Federal, Brazil
Reinaldo Guerreiro, PhD from the the University of São Paulo, Professor at the University of São Paulo, SP, Brazil
Ricardo José de Ascensão Gouveia Rodrigues, PhD from the University of Beira Interior, Professor at the University of Beira Interior, Covilhã, Portugal
Ricardo P. C. Leal, PhD from the Federal University of Rio de Janeiro, Professor at the Federal University of Rio de Janeiro, Rio de Janeiro, RJ, Brazil
Rubens Famá, PhD from the University of São Paulo, Professor at the Catholic University of São Paulo, São Paulo, SP, Brazil
Ryan LaFond, PhD from the University of Wisconsin-Madison, Professor at the MITSloan School of Management, Cambridge, Massachusetts, USA
Steve Crawford, PhD from the University of Chicago, Professor at Rice University, Houston, Texas, USA
Tomás de Aquino Guimarães, PhD from the University of São Paulo, Professor at the University of Brasília, Brasília, Distrito Federal, Brazil
Vanessa Ratten, PhD from the University of Queensland, Professor at the University of Bundoora , Melbourne, Australia
Valcemiro Nossa, PhD from the University of São Paulo, Professor at Fucape Business School, Vitória, ES, Brazil

Process of Choosing the Editorial Board

The Editorial Board consists of the Editor-in-chief, Associate Editors, Editorial Policy Committee and Scientific Editorial Corps.

The choice of the Editor-in-Chief must be ratified by the Editorial Policy Committee. The requirements to be the editor are extensive experience in the journal focus research areas, recognition by peers, experience in reviewing articles, availability and commitment to act as editor. The Editorial Policy Committee and the supporting institution elect the candidate who presents the best project for the periodical

The associate editors are chosen by the Editor-in-Chief and ratified by the Editorial Policy Committee, taking into consideration the same attributes for being chosen as the Editor-in-Chief.

Members of the Editorial Policy Committee and the Scientific Editorial Corps are selected based on research experience, as author and reviewer, besides distribution in terms of geography and knowledge in the journal focus areas. Particularly for the Editorial Policy Committee, we seek members who can represent the interests of the periodical’s institution, in the sense of giving academic credibility to the journal and developing the areas of knowledge it covers.

The Editor-in-Chief serves for two years, with reelection possible for one more term.

Portuguese Language Revision
José Carlos Araújo
Neyla Tardin

English Language Revision
Klaysner Translations

Editorial Assistant/Publicity
Patricia Motoki, Fucape Business School, ES, Brazil

Diagramming
GN1

Preparation/revision of meta-data
Alexandre Gomes Ribeiro Alves, Agra Soluções