60 documents found, page 1 of 6
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...
Green intellectual capital and organizational sustainability: a bibliometric study
Silva, Lurdes; Costa, Vânia; Loureiro, PaulaPurpose: This article aims to make a bibliometric analysis of the studies published on green intellectual capital and to understand to what extent it can contribute to strengthening of sustainability and competitive advantage of organizations. Methodology: The systematic reviewing procedures followed PRISMA protocol, which in the time limits between 2008 and April 2022. The research identified the main challeng...
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...
The Covid-19 pandemic and the continuity assumption, estimates and events after...
Silva, Lurdes; Ribeiro, DanielaPurpose (mandatory): Carry out an analysis of the financial statements and legal certification of accounts, of a group of companies that make up the Portuguese stock market index (PSI20) and Spanish stock market index (IBEX35), during the period in which pandemic control restrictions, to understand the auditor's assessment in relation to the going concern assumption, estimates and events after the balance sheet...
Purpose (mandatory): Carry out an analysis of the financial statements and lega...
Costa, Vânia; Silva, Lurdes; Loureiro, PaulaThis work aims to identify the efficiency of intellectual capital in companies in the hospitality sector and to analyse the impact that the Covid pandemic has on the efficiency of intellectual capital in Portuguese regions. This study applies the Value Added Intellectual Coefficient (VAICTM) method according to Pulic (1998). The economic and financial data come from the Iberian Balance sheet Analysis System (SA...
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...
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...
How students perceive the value of accounting education: the case of a Portugue...
Quesado, Patrícia; Silva, Lurdes; Cardoso, CláudiaThe objective of this paper is to evaluate the perception of accounting/tax students of a Higher Education Institution (HEI) about the value of education in financial and cost accounting. The research highlights and distinguishes the relevance of financial and/or cost accounting to the labour market and to organisations from the perspective of students. The study is quantitative, and the data was collected thro...
Prevenção de práticas de manipulação de resultados e melhoria da qualidade do r...
Silva, Lurdes; Lima, VeraPurpose: The objective of this study is to assess the perception of audit professionals on the importance of adopting Accounting and Financial Reporting Standard (NRCF) 4 - Accounting Policies, Changes in Accounting Estimates and Errors and International Accounting Standard (IAS) 8 - Accounting Policies, Changes in Accounting Estimates and Errors, essentially with regard to the prevention of profit manipulation...
A Inteligência Artificial na Auditoria
Silva, Lurdes; Barbosa, EvaO objetivo central deste trabalho é o de aferir da perceção de Auditores e Revisores Oficiais de Contas (ROC) sobre a utilização de Inteligência Artificial no trabalho de auditoria. Concretamente, pretende-se compreender as alterações ao modo de realizar auditoria e em que medida a Inteligência Artificial poderá contribuir para melhorar a eficiência, eficácia e qualidade da informação auditada. Adotou-se um par...