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...
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...
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...
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...
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...
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 ...
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...
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...
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...
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 ...