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Determinants of the Number of Key Audit Matters Disclosed: A Study of Public He...

Lemos, Natália; Serra, Sara; Silva, Lurdes; Quesado, Patrícia; Lemos, Kátia

This 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, Sara

Purpose: 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...


IGI Global: Artificial Intelligence Approaches to Sustainable Accounting

Silva, Lurdes; Serra, Sara; Barbosa, Eva

The theme of artificial intelligence has sparked significant discussion and interest across all fields, and auditing is no exception. Therefore, this study aims to assess the perceptions of auditing pro fessionals regarding the influence of artificial intelligence in auditing. For this, interviews were conducted with 14 auditing professionals. The results demonstrate that despite the current limited presence of...


Determinants of financial information disclosure online: empirical evidence in ...

Lemos, Kátia; Serra, Sara; Neves, João

The rapid advancement of information technology, particularly the Internet, has significantly transformed communication and corporate reporting practices. The evolution of the Internet and Information and Communication Technologies (ICT) has enabled companies to disseminate extensive financial and non-financial information quickly and cost-effectively. Typically published on company websites, this information i...


Tax audit regarding the SIFIDE tax benefit: CAAD arbitral jurisprudence analysis

Ribeiro, Ana Regina; Dinis, Ana; Serra, Sara

The Tax and Customs Authority (AT) is responsible for ensuring settlement and collection, as well as exercising the tax inspection function, with the aim of combating fraud and tax evasion. The “System of Fiscal Incentives for Research and Development” (SIFIDE II) is a measure that allows the deduction of the amount corresponding to research and development (R&D) expenses from the amount of corporate income tax...


The Auditor as a Determining Factor on Derivative Financial Instrument Disclosures

Lemos, Kátia; Serra, Sara; Barros, Amidel

Based on the premise that the quality of the audit is related to the quality of the financial reporting, the purpose of this chapter is to verify if the audit is a determining factor in derivative financial instru- ments disclosures. However, the academic literature has revealed that audit quality is influenced by a number of factors, such as gender, experience, and auditor’s fees, as well as the type of audit ...


Corporate Governance Disclosure: Empirical Evidence in the Portuguese Capital M...

Lemos, Kátia; Serra, Sara; Oliveira, Paula

The corporate governance theme has been a subject of great debate due to the financial scandals of recent years. However, it is currently seen as a key factor for the success of organizations. This is because of the strong evolution that it has undergone over the years and the increase in financial market demands. Corporate governance is also seen as a crucial component in strengthening investor confidence. Acc...


Influence of Artificial Intelligence on Auditing: Perception of Audit Professio...

Silva, Lurdes; Serra, Sara; Barbosa, Eva

The theme of artificial intelligence has sparked significant discussion and interest across all fields, and auditing is no exception. Therefore, this study aims to assess the perceptions of auditing pro fessionals regarding the influence of artificial intelligence in auditing. For this, interviews were conducted with 14 auditing professionals. The results demonstrate that despite the current limited presence of...


Tax incentives for SMEs’ digital transformation

Dinis, Ana; Lemos, Kátia; Serra, Sara

The incorporation of digital technologies has been one of the greatest pressures felt in companies, due to the widely globalized market, the increase in available technologies and the fact that consumers are now more dynamic and active. Also, the adoption of digital solutions and the use of data will support the transition to a climate-neutral, circular, and more resilient economy. In that context, taxation rul...

Date: 2023   |   Origin: CiencIPCA

Green Taxation for SMEs' Digital Transformation of Accounting

Lemos, Kátia; Dinis, Ana; Serra, Sara

The dematerialization of documents and the resulting contribution to greener and more sustainable practices should be on the agenda of businesses. Companies, especially SMEs, need to be particularly aware of the relevance of digitalization for environmental sustainability, and the role of governments in promoting the digitalization of companies is very important for its success. The present research focuses on ...

Date: 2023   |   Origin: CiencIPCA

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