4 documents found, page 1 of 1
Determinants of the Number of Key Audit Matters Disclosed: A Study of Public He...
Lemos, Natália; Serra, Sara; Silva, Lurdes; Quesado, Patrícia; Lemos, KátiaThis study aims to identify the determinants of the number of Key Audit Matters (KAM) disclosed in the audit reports, in the public health sector en-tities, from 2017 to 2021. Based on panel data, we estimate the fixed effects and random effects models, considering as determining factors the number of qualifications, the number of emphasis of matter, the gender of the audi-tor, the size of the entity, and the a...
Key Audit Matters disclosure in the Portuguese Public Health Sector
Lemos, Natália; Lemos, Kátia; Silva, Lurdes; Quesado, Patrícia; Serra, SaraPurpose: This study aims to conduct an exploratory analysis of the key audit matters disclosed in the auditor’s reports of the public business entities of the Portuguese public health sector from 2017 to 2021. Methodology: Based on the information on the National Health Service website and, considering the availability of the accountability documents, the categories of key audit matters were identified using an...
Monetisation strategies for health apps: evidence from Apple's App Store and Go...
Lemos, Natália; Machado, Cândida Sofia; Cardoso, CláudiaMonetisation models of multilateral platforms are key elements for the viability and success of health apps. In this paper, we study how alternative monetisation methods influence the price of health apps. For a sample of health apps available on the Apple's App Store and the Google Play Store, we use a censored regression model to identify the factors that influence the expected price of a health app. Our resu...
Free apps and paid apps: monetization strategies for health apps in the Portugu...
Lemos, Natália; Machado, Cândida Sofia; Cardoso, CláudiaAbstract Purpose The rapid advancement of technology has transformed the health-care industry and enabled the emergence of m-Health solutions such as health apps. The viability and success of these apps depends on the definition of a monetization model appropriate to their specificities. In this sense, the purpose of this paper is to study the mechanisms of monetization of health apps, to stablish how alternati...