35 documents found, page 1 of 4
Determinants of financial information disclosure online: empirical evidence in ...
Lemos, Kátia; Serra, Sara; Neves, JoãoThe 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, SaraThe 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...
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...
IGI Global: Artificial Intelligence Approaches to Sustainable Accounting
Silva, Lurdes; Serra, Sara; Barbosa, EvaThe 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...
Service-learning at Universidade Católica Portuguesa: a journey of institutiona...
Ribeiro, Luísa Mota; Serra, Sara; Rodrigues, Sofia Nascimento; Themudo, Carmo; Pona, Rita Paiva eService-learning (SL) has emerged as a transformative pedagogy in higher education. While institutionalization in Europe remains incipient, case studies illustrate how universities can advance this process through intentional strategies. This paper presents a reflection on the journey of implementation and institutionalization of SL at the Universidade Católica Portuguesa (UCP) between 2020 and 2025. Looking at...
Institutionalizing service-learning at UCP: reflections through international s...
Ribeiro, Luísa Mota; Themudo, Carmo; Pona, Rita Paiva e; Rodrigues, Sofia Nascimento; Serra, SaraThis paper presents a critical reflection on the institutionalization of Service- Learning (SL) at Universidade Católica Portuguesa (UCP) between 2020 and 2025. Anchored in UCP’s Strategic Development Plan, which positions Social Responsibility and Sustainability as institutional priorities, SL was adopted as a strategic initiative to promote pedagogical innovation and civic engagement across all four campuses....
The Auditor as a Determining Factor on Derivative Financial Instrument Disclosures
Lemos, Kátia; Serra, Sara; Barros, AmidelBased 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, PaulaThe 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, EvaThe 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...