6. CORPORATE INFORMATION, PRERFORMNACE & GOVERNANCE

Sérgio Pontes (coordinator); Jorge Mota; António Carrizo Moreira

ISEG – University of Lisbon / ADVANCE-CSG (Daniela Monteiro, Helena Baptista); ISCTE – University Institute of Lisbon / BRU-IUL (Raul Laureano); ESIC Madrid (Francisco Javier Sastre Segovia, CICEE seminar); University of Aveiro / GOVCOPP (Mara Madaleno, J. S. Pereira); M. Landu and A. M. Bandeira (quality of financial information).

– “From Standards to Practice: How Auditors Set Materiality in Practice”: original database of FTSE 100 audit reports (2016–2023; 92 companies, 736 observations) — benchmarks, percentages, materiality of execution, thresholds for clearly insignificant misstatements, differences between firms, and auditor rotation.

– “Does Gender Matter?”: influence of the responsible partner’s gender on materiality judgments; preliminary results (moderating effect of the audited entity’s profitability).

– Quality of financial information: effects on trade credit of medium-sized retail companies in Portugal (Cogent Business & Management) and on the decline of EU food companies (Cuadernos de Gestión), with Jorge Mota and António Carrizo Moreira.

– Financial indicators and bankruptcy risk of technology sector start-ups in Portugal (Journal of the International Council for Small Business), with Jorge Mota. – Chapter “Revenue and Construction Contracts” in the Financial Accounting Book (Order of Certified Public Accountants).

– Presentation at the CICEE Seminar Series (April 29, 2026) and at an international workshop (Siena, June 2026); scientific arbitration (BizData 2026, XX International Congress of Accounting and Auditing, CICP 2026).

Three articles published in journals indexed in Scopus/Web of Science and one book chapter with national publication; the two articles from the projects on materiality are being prepared for submission, having been presented at an international peer-reviewed workshop.

Landu, M., Mota, J. H., Bandeira, A. M., & Moreira, A. C. (2026). Quality of financial information and trade credit: an analysis of medium-sized retail companies in Portugal. Cogent Business & Management, 13(1), 2628917. https://doi.org/10.1080/23311975.2026.2628917

Landu, M., Mota, J. H., Bandeira, A. M., & Moreira, A. C. (2026). The Impact of Quality of Financial Information on the Decline of Food Manufacturing Companies in the European Union. Cuadernos de Gestión, 26(1), 73–89. https://doi.org/10.5295/cdg.252377ac

Pereira, J. S., Mota, J. H., & Madaleno, M. (2026). Relationship between financial indicators and start-ups’ bankruptcy risk: The technology sector in Portugal. Journal of the International Council for Small Business, 7(2), 309–331. https://doi.org/10.1080/26437015.2025.2486057

Pontes, S. (2025). Rédito e contratos de construção. In C. Menezes & J. Carrapiço (Coords.), Livro de Contabilidade Financeira (pp. 241–294). Ordem dos Contabilistas Certificados. ISBN 978-989-53217-9-7.

Pontes, S., Monteiro, D., Laureano, R., & Baptista, H. (2026). From Standards to Practice: How Auditors Set Materiality in Practice (Evidence from UK Audit Reports, 2016–2023). 10th Workshop on Accounting and Regulation, Università di Siena, 25/6/2026.

Pontes, S., Monteiro, D., Laureano, R., & Baptista, H. (2026). Does Gender Matter? Analysing the Influence of Auditor Gender on Materiality Judgments. 10th Workshop on Accounting and Regulation, Università di Siena, 26/6/2026.

CICEE Research Seminar Series, April 29, 2026 — “Understanding Auditors’ Materiality Judgments: An Exploratory Study in the UK Context”, Sérgio Pontes (CICEE-UAL).

CICEE Research Seminar Series, January 28, 2026 — “Post-woke Reformulation of Business Ethics”, Francisco Javier Sastre Segovia (ESIC Madrid / CICEE-UAL).

Sérgio Pontes (coordinator).

– “From Standards to Practice: How Auditors Set Materiality in Practice (Evidence from UK Audit Reports, 2016–2023)”: conclusion of the analysis of the original database (92 companies, 736 observations) — choice and adjustment of the benchmark, percentages, materiality of execution, thresholds of clearly insignificant misstatements, differences between firms and auditor turnover — and writing of the article.

– “Does Gender Matter? Analyzing the Influence of Auditor Gender on Materiality Judgments”: deepening of the theoretical framework, additional robustness tests and writing of the article.

Objectives: submit the two articles to journals indexed in Scopus/Web of Science.

ISEG – Universidade de Lisboa / ADVANCE-CSG (Daniela Monteiro, Helena Baptista); ISCTE – Instituto Universitário de Lisboa / BRU-IUL (Raul Laureano).

Sept. 2026 – Feb. 2027: Robustness testing and theoretical framework; writing of articles.
Mar. – Aug. 2027: Submission of the two articles to indexed journals. Participation in conferences not yet planned.

Expected completion date: August 31, 2027.

Two articles submitted to journals indexed in Scopus/Web of Science (materiality in auditing; auditor gender and materiality).