18 documents found, page 1 of 2
The Trends and Gaps in Audit Quality
Bento, Cristiano Mendes; Inácio, Helena; Vieira, ElisabeteThis study performed a bibliometric analysis of 1546 articles on Audit Quality (QA), published between 1999 and 2022, showing the increase in interest in the topic, especially in periods of regulatory change. The analysis revealed that topics such as audit fees, corporate governance, earnings management and auditor independence are the most studied, underlining the importance of governance and independence for ...
Addressing corporate scandals and transgressions through governance and social ...
Lopes, Carlos F.; Ferreira, Augusta; Ferreira, Carlos; Inácio, Helena; Santos, CarlosDespite the evolution of corporate governance in the last 30 years, corporate scandals have not stopped appearing in the media and academic documents. Therefore, this book presents a multidisciplinary study of corporate governance, as its mechanisms to reduce conflicts of interest and risk management must act as preventers of ethical and financial problems. The number of corporate scandals began to grow in the ...
Can Online Transparency Improve Accountability? The Case of Portuguese Private ...
Ferreira, Augusta; Bandeira, Ana M.; Santos, Carlos; Ferreira, Inês; Tomé, Brízida; Costa, Alberto J.; Joaquim, Carla; Góis, Cristina; Curi, DeniseThe development of the non-profit sector (NPS) in Portugal has been gaining relevance in recent times, particularly in the form of institutions whose purpose is to broaden and increase the response to the needs of the most needy and socially vulnerable citizens. The financing of Portuguese non-profit sector entities is essentially made up of income from their activity, donations and public or governmental suppo...
Literature Review and Theoretical Framework of the Evolution and Interconnected...
Costa, Alberto J.; Curi, Denise; Bandeira, Ana M.; Ferreira, Augusta; Tomé, Brízida; Joaquim, Carla; Santos, Carlos; Góis, Cristina; Meira, DeolindaThe concept of sustainable development (SD) was introduced in the “Our Common Future” report, launched in 1987, which influenced the emergence of many studies related to the role played by organizations as actors supporting SD. SD is a consolidated concept; however, since 1987, many political, social, and natural events have occurred on our planet, which have impacted companies’ behaviors. However, the diversit...
Relevant Information for the Accountability of Private Institutions of Social S...
Inácio, Helena; Costa, Alberto J.; Bandeira, Ana M.; Ferreira, Augusta; Tomé, Brízida; Joaquim, Carla; Santos, Carlos; Góis, Cristina; Curi, DeniseThe social economy (SE) has emerged as an interesting alternative for dealing with social problems. However, there are some concerns related to the abilities of these institutions regarding accountability. Thus, the present work aimed to determine if private social solidarity institutions (IPSS) are prepared to meet management requirements by increasing their accountability. In Portugal, IPSS are social economy...
Accountability in the Social Economy: The Case of Private Social Solidarity Ins...
Ferreira, Augusta; Santos, Carlos; Inácio, Helena; Costa, Alberto J.; Bandeira, Ana M.; Tomé, Brízida; Joaquim, Carla; Góis, Cristina; Curi, DeniseGiven the extreme importance of improving the accountability of private social solidarity institutions (IPSS), both for reasons of legal compliance and for reasons of improving legitimacy and notoriety among their stakeholders, in order to be accountable to them and in order to maintain their sustainability, this article aims to present a framework designed under a more comprehensive research project for the as...
Literature review and theoretical framework of the evolution and interconnected...
Costa, Alberto J.; Curi, Denise; Bandeira, Ana Maria; Ferreira, Augusta; Tomé, Brízida; Joaquim, Carla; Santos, Carlos; Góis, Cristina; Meira, DeolindaThe concept of sustainable development (SD) was introduced in the “Our Common Future” report, launched in 1987, which influenced the emergence of many studies related to the role played by organizations as actors supporting SD. SD is a consolidated concept; however, since 1987, many political, social, and natural events have occurred on our planet, which have impacted companies’ behaviors. However, the diversit...
Accountability in the social economy: the case of private social solidarity ins...
Ferreira, Augusta; Santos, Carlos; Inácio, Helena; Costa, Alberto J.; Bandeira, Ana Maria; Tomé, Brízida; Joaquim, Carla; Góis, Cristina; Curi, DeniseGiven the extreme importance of improving the accountability of private social solidarity institutions (IPSS), both for reasons of legal compliance and for reasons of improving legitimacy and notoriety among their stakeholders, in order to be accountable to them and in order to maintain their sustainability, this article aims to present a framework designed under a more comprehensive research project for the as...
Relevant information for the accountability of private institutions of social s...
Inácio, Helena; Costa, Alberto J.; Bandeira, Ana Maria; Ferreira, Augusta; Tomé, Brízida; Joaquim, Carla; Santos, Carlos; Góis, Cristina; Curi, DeniseThe social economy (SE) has emerged as an interesting alternative for dealing with social problems. However, there are some concerns related to the abilities of these institutions regarding accountability. Thus, the present work aimed to determine if private social solidarity institutions (IPSS) are prepared to meet management requirements by increasing their accountability. In Portugal, IPSS are social economy...
Can online transparency improve accountability? The case of portuguese private ...
Ferreira, Augusta; Bandeira, Ana Maria; Santos, Carlos; Ferreira, Inês; Tomé, Brízida; Costa, Alberto J.; Joaquim, Carla; Góis, Cristina; Curi, DeniseThe development of the non-profit sector (NPS) in Portugal has been gaining relevance in recent times, particularly in the form of institutions whose purpose is to broaden and increase the response to the needs of the most needy and socially vulnerable citizens. The financing of Portuguese non-profit sector entities is essentially made up of income from their activity, donations and public or governmental suppo...