{"id":5072,"date":"2024-03-26T18:21:26","date_gmt":"2024-03-26T18:21:26","guid":{"rendered":"https:\/\/cicee.autonoma.pt\/linha-de-investigacao-1-sustentabilidade-ambiental-e-gestao-de-recursos-naturais-2-2-2-2-2\/"},"modified":"2026-10-03T16:03:58","modified_gmt":"2026-10-03T15:03:58","slug":"linha-de-investigacao-1-sustentabilidade-ambiental-e-gestao-de-recursos-naturais-2-2-2-2-2","status":"publish","type":"page","link":"https:\/\/cicee.autonoma.pt\/en\/linha-de-investigacao-1-sustentabilidade-ambiental-e-gestao-de-recursos-naturais-2-2-2-2-2\/","title":{"rendered":"LINE OF RESEARCH 6 – CORPORATE INFORMATION, PERFORMANCE & GOVERNANCE"},"content":{"rendered":"

6. CORPORATE INFORMATION, PRERFORMNACE & GOVERNANCE<\/span><\/h1>\n
\n

Coordination: S\u00e9rgio Pontes<\/span><\/p>\n<\/div>\n

\n

Report on Scientific Activities and Research Projects 2025\/2026<\/strong><\/h3>\n<\/div>\n
    \n
  • \n

    1.\tResearch Team<\/h3>\n
    \n

    S\u00e9rgio Pontes (coordinator); Jorge Mota; Ant\u00f3nio Carrizo Moreira<\/p>\n<\/div>\n<\/li>\n

  • \n

    2.\tParticipation of national and\/or foreign researchers or entities<\/h3>\n
    \n

    ISEG \u2013 University of Lisbon \/ ADVANCE-CSG (Daniela Monteiro, Helena Baptista); ISCTE \u2013 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).<\/p>\n<\/div>\n<\/li>\n

  • \n

    3.\tBrief description of the main work developed<\/h3>\n
    \n

    \u2013 \u201cFrom Standards to Practice: How Auditors Set Materiality in Practice\u201d: original database of FTSE 100 audit reports (2016\u20132023; 92 companies, 736 observations) \u2014 benchmarks, percentages, materiality of execution, thresholds for clearly insignificant misstatements, differences between firms, and auditor rotation.<\/p>\n

    \u2013 \u201cDoes Gender Matter?\u201d: influence of the responsible partner’s gender on materiality judgments; preliminary results (moderating effect of the audited entity’s profitability).<\/p>\n

    \u2013 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 Gesti\u00f3n), with Jorge Mota and Ant\u00f3nio Carrizo Moreira.<\/p>\n

    \u2013 Financial indicators and bankruptcy risk of technology sector start-ups in Portugal (Journal of the International Council for Small Business), with Jorge Mota. \u2013 Chapter \u201cRevenue and Construction Contracts\u201d in the Financial Accounting Book (Order of Certified Public Accountants).<\/p>\n

    \u2013 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).<\/p>\n<\/div>\n<\/li>\n

  • \n

    4.\tKey objectives achieved<\/h3>\n
    \n

    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.<\/p>\n<\/div>\n<\/li>\n

  • \n

    5.\tPublished works<\/h3>\n
    \n

    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<\/em>, 13(1), 2628917. https:\/\/doi.org\/10.1080\/23311975.2026.2628917<\/p>\n

    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 Gesti\u00f3n<\/em>, 26(1), 73\u201389. https:\/\/doi.org\/10.5295\/cdg.252377ac<\/p>\n

    Pereira, J. S., Mota, J. H., & Madaleno, M. (2026). Relationship between financial indicators and start-ups\u2019 bankruptcy risk: The technology sector in Portugal. Journal of the International Council for Small Business<\/em>, 7(2), 309\u2013331. https:\/\/doi.org\/10.1080\/26437015.2025.2486057<\/p>\n

    Pontes, S. (2025). R\u00e9dito e contratos de constru\u00e7\u00e3o. In C. Menezes & J. Carrapi\u00e7o (Coords.), Livro de Contabilidade Financeira<\/em> (pp. 241\u2013294). Ordem dos Contabilistas Certificados. ISBN 978-989-53217-9-7.<\/p>\n<\/div>\n<\/li>\n

  • \n

    6.\tDissemination of results<\/h3>\n
    \n

    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\u20132023). 10th Workshop on Accounting and Regulation, Universit\u00e0 di Siena, 25\/6\/2026.<\/p>\n

    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, Universit\u00e0 di Siena, 26\/6\/2026.<\/p>\n<\/div>\n<\/li>\n

  • \n

    7.\tConferences and Seminars held at UAL<\/h3>\n
    \n

    CICEE Research Seminar Series, April 29, 2026 \u2014 \u201cUnderstanding Auditors\u2019 Materiality Judgments: An Exploratory Study in the UK Context\u201d, S\u00e9rgio Pontes (CICEE-UAL).<\/p>\n

    CICEE Research Seminar Series, January 28, 2026 \u2014 \u201cPost-woke Reformulation of Business Ethics\u201d, Francisco Javier Sastre Segovia (ESIC Madrid \/ CICEE-UAL).<\/p>\n<\/div>\n<\/li>\n<\/ul>\n

    \n

    \u00a0\u00a0<\/strong><\/h3>\n

    Plan 2025\/2026<\/strong><\/h3>\n<\/div>\n
      \n
    • \n

      1.\tResearch Team<\/h3>\n
      \n

      S\u00e9rgio Pontes (coordinator).<\/p>\n<\/div>\n<\/li>\n

    • \n

      2.\tProjects to be developed and main objectives<\/h3>\n
      \n

      \u2013 \u201cFrom Standards to Practice: How Auditors Set Materiality in Practice (Evidence from UK Audit Reports, 2016\u20132023)\u201d: conclusion of the analysis of the original database (92 companies, 736 observations) \u2014 choice and adjustment of the benchmark, percentages, materiality of execution, thresholds of clearly insignificant misstatements, differences between firms and auditor turnover \u2014 and writing of the article.<\/p>\n

      \u2013 \u201cDoes Gender Matter? Analyzing the Influence of Auditor Gender on Materiality Judgments\u201d: deepening of the theoretical framework, additional robustness tests and writing of the article.<\/p>\n

      Objectives: submit the two articles to journals indexed in Scopus\/Web of Science.<\/p>\n<\/div>\n<\/li>\n

    • \n

      3.\tActivities in partnership with national and\/or foreign entities<\/h3>\n
      \n

      ISEG \u2013 Universidade de Lisboa \/ ADVANCE-CSG (Daniela Monteiro, Helena Baptista); ISCTE \u2013 Instituto Universit\u00e1rio de Lisboa \/ BRU-IUL (Raul Laureano).<\/p>\n<\/div>\n<\/li>\n

    • \n

      4.\tSchedule<\/h3>\n
      \n

      Sept. 2026 \u2013 Feb. 2027: Robustness testing and theoretical framework; writing of articles.
      Mar. \u2013 Aug. 2027: Submission of the two articles to indexed journals. Participation in conferences not yet planned.<\/p>\n

      Expected completion date: August 31, 2027.<\/p>\n<\/div>\n<\/li>\n

    • \n

      5.\tMain results\/expected outputs<\/h3>\n
      \n

      Two articles submitted to journals indexed in Scopus\/Web of Science (materiality in auditing; auditor gender and materiality).<\/p>\n<\/div>\n<\/li>\n<\/ul>\n


      \n<\/p>\n","protected":false},"excerpt":{"rendered":"

      6. CORPORATE INFORMATION, PRERFORMNACE & GOVERNANCE Coordination: S\u00e9rgio Pontes Report on Scientific Activities and Research Projects 2025\/2026 1. Research Team S\u00e9rgio Pontes (coordinator); Jorge Mota; Ant\u00f3nio Carrizo Moreira 2. Participation of national and\/or foreign researchers or entities ISEG \u2013 University of Lisbon \/ ADVANCE-CSG (Daniela Monteiro, Helena Baptista); ISCTE \u2013 University Institute of Lisbon \/ […]<\/p>\n","protected":false},"author":45,"featured_media":0,"parent":0,"menu_order":52,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-5072","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/cicee.autonoma.pt\/en\/wp-json\/wp\/v2\/pages\/5072","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cicee.autonoma.pt\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cicee.autonoma.pt\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cicee.autonoma.pt\/en\/wp-json\/wp\/v2\/users\/45"}],"replies":[{"embeddable":true,"href":"https:\/\/cicee.autonoma.pt\/en\/wp-json\/wp\/v2\/comments?post=5072"}],"version-history":[{"count":1,"href":"https:\/\/cicee.autonoma.pt\/en\/wp-json\/wp\/v2\/pages\/5072\/revisions"}],"predecessor-version":[{"id":6243,"href":"https:\/\/cicee.autonoma.pt\/en\/wp-json\/wp\/v2\/pages\/5072\/revisions\/6243"}],"wp:attachment":[{"href":"https:\/\/cicee.autonoma.pt\/en\/wp-json\/wp\/v2\/media?parent=5072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}