[Book review] Accounting, capitalism and the revealed religions – a study of christianity, judaism and islam

[Excerpt] was delighted when the Book Reviews Editor of the EEA asked me to read this recently published book about accounting and religion. This area of research is related to the topics covered by an article I recently published in the Journal of Management, Spirituality and Religion for which I had read extensively in the area. Therefore, I was motivated to discover whether this book would present a different perspective to me. [...]info:eu-repo/semantics/publishedVersio

Lúcia Lima Rodrigues: um exemplo de vida

At nightfall on October 2, 2022, the one who was my teacher, my adviser, professional mentor and a great friend, crossed over to the ‘Garden of Eden’. Two months have elapsed and the “saudade” is already enormous, but Professor Lúcia is more alive than ever in our hearts, through the memory of her beautiful and tender smile, her sapient and kind words, and all the work she built and left for future generations. Lúcia Maria Portela de Lima Rodrigues was the first woman in Portugal to obtain a PhD in Business Administration, with specialization in Accounting, and, when she passed away, was Full Professor at the School of Economics and Management of the University of Minho, in Braga, Portugal, where she began teaching in 1991.Al anochecer del 2 de octubre de 2022, la que fue mi profesora, mi consejera, mi mentora profesional y una gran amiga, cruzó al "Jardín del Edén". Han transcurrido dos meses y la "saudade" ya es enorme, pero la profesora Lúcia está más viva que nunca en nuestros corazones, a través del recuerdo de su bella y tierna sonrisa, de sus palabras sapientes y amables, y de toda la obra que construyó y dejó para las generaciones futuras. Lúcia Maria Portela de Lima Rodrigues fue la primera mujer en Portugal en obtener un doctorado en Administración de Empresas, con especialización en Contabilidad, y, cuando falleció, era Profesora Titular en la Facultad de Economía y Gestión de la Universidad de Minho, en Braga, Portugal, donde comenzó a enseñar en 1991.Na noite de 02 de outubro de 2022 fez a travessia para o ‘Jardim do Éden’ aquela que foi a minha professora, minha orientadora, mentora profissional, e uma grande amiga. Passaram dois meses e a “saudade” é já imensa, mas a Professora Lúcia está mais viva do nunca nos nossos corações, pela memória do seu lindo e terno sorriso, pelas suas palavras sábias e carinhosas, e por toda a obra que construiu e deixou para as gerações futuras. Lúcia Maria Portela de Lima Rodrigues foi a primeira mulher a obter o Doutoramento em Ciências Empresariais, com especialização em Contabilidade, em Portugal, e era, à data do seu falecimento, Professora Catedrática da Escola de Economia e Gestão da Universidade do Minho, onde começou a lecionar em 1991

A review of the concept and measures of audit quality across three decades of research

This study provides a comprehensive literature review of audit quality and it explores three decades of audit research (1980 to 2010). The DeFond and Zhang (2014) framework is used to present and discuss several perspectives on the concept and measures of audit quality, its inherent limitations and main strengths, adding a United States of America (U.S.) versus international studies comparative approach. The study is of interest to students, academic researchers, practitioners, standard setters/regulators and all those interested in understanding audit quality, from a U.S. versus international perspective.(undefined)info:eu-repo/semantics/acceptedVersio

L'adéquation du contrôle interne dans le COMAER: une perception endogène

As nações desenvolvidas têm promovido o desenvolvimento de metodologias de gestão que otimizem o desempenho da Administração Pública, cujos alicerces são a direção, o controle e a accountability das organizações. Neste contexto, e tendo por base a concepção de instituições internacionais das áreas da Administração, Contabilidade e Auditoria, o objetivo deste artigo é analisar a adequabilidade dos Sistemas de Controle Interno Organizacional (SCIO) em funcionamento nas Unidades Gestoras (UG) do Comando da Aeronáutica (COMAER) do Brasil, valendo-se das percepções dos seus Agentes responsáveis. Constatou-se que os SCIO do COMAER revelam uma aderência moderada às boas práticas internacionais de controle interno, embora se conclua, que, nalgumas áreas essa aderência permaneça ainda num estágio inicial.El desarrollo de metodologías de gestión para optimizar el desempeño de la administración pública, cuyo fundamento es la dirección, el control y la accountability de las organizaciones, es el foco de los países desarrollados. Este artículo analiza la adecuación de los sistemas de control interno (SCI) que funcionan en las Unidades de Gestión (UG) del Comando de Aeronáutica (COMAER) de Brasil, en comparación a los modelos preconizados por instituciones internacionales de las áreas de Administración, Contabilidad y Auditoría. Sobre la base de las percepciones de los agentes responsables de su funcionamiento dentro de las UG ejecutoras del COMAER, los resutados sugieren que los SCI de este órgano estan moderadamente adecuados a los modelos de las instituciones internacionales, aunque para algunas áreas esa adhesión es en un estadio inicial.The developed nations have improved the management methodologies able to optimize the performance of public administration, with emphasis in corporate governance models sustained by direction, control and accountability of organizations. This study aims analyze the adequacy of the Organizational Internal Control Systems (OICS) operating in Management Units (MU) of the Brazilian Aeronautical Command (COMAER) based on the conceptions of international institutions in the areas of Management, Accounting and Auditing. Drawing on perceptions of the agents responsible for their operation within the MU of the COMAER, it was found that the OICS of COMAER are moderately adhering to the best international practices of internal control, although in some areas the adherence still remains at an early stage.Les pays développés ont amélioré les méthodologies capables d'optimiser la performance de l'administration publique, en mettant l'accent sur les modèles de gouvernance d'entreprise soutenus par la direction, le contrôle et la accountability des organisations. Cette article vise à analyser l'adéquation des systèmes de contrôle interne (SCI) opérant dans les Unités de Gestion (UG) du Commandement Aéronautique Brésilienne (COMAER), basée sur les modèles recommandés par institutions internationales dans les domaines de l'administration, comptabilité et audit. Dessin sur les perceptions des agents responsables de leur fonctionnement dans les UG du COMAER, il a été trouvé que les SCI du COMAER sont modérément adhérant aux meilleures pratiques internationales de contrôle interne, bien que dans certaines parties, l'adhésion reste encore à un stade précoce.(undefined)info:eu-repo/semantics/publishedVersio

A adequabilidade do controle interno no Comando da Aeronáutica: uma percepção endógena

as nações desenvolvidas têm promovido o avanço de metodologias de gestão que otimizem o desempenho da Administração Pública, cujos alicerces são a direção, o controle e a accountability das organizações. Neste contexto, e tendo por base a concepção de instituições internacionais das áreas da Administração, Contabilidade e Auditoria, o objetivo deste artigo é analisar a adequabilidade dos Sistemas de Controle Interno Organizacional (SCIO) em funcionamento nas Unidades Gestoras (UG) do Comando da Aeronáutica (COMAER) do Brasil, valendo-se das percepções dos seus agentes responsáveis. Constatou-se que os scio do comaer revelam uma aderência moderada às boas práticas internacionais de controle interno, embora se conclua que, nalgumas áreas, essa aderência permaneça ainda num estágio inicial.The improvement of management methodologies able to optimize the performance of public administration, whose groundwork is the direction, control and accountability of organizations, is the focus of developed nations. In that sense, this paper studies the adequacy of the Organizational Internal Control Systems (OICS) operating in the Management Units (MU) of the Brazilian Aeronautical Command (COMAER), compared to the models recommended by international institutions in the areas of Administration, Accounting and Auditing. Based on perceptions of the agents responsible for their operation within the executing mu at comaer, results suggest that oics are moderately adhering to the best international practices of internal control, although the process remains at an early stage in some areas of the organization.El desarrollo de metodologías de gestión para optimizar el desempeño de la administración pública, cuyo fundamento es la dirección, el control y el accountability de las organizaciones, es el enfoque de los países desarrollados. Este artículo analiza la adecuación de los sistemas de control interno (SCI) que funcionan en las unidades de gestión (UG) del comando aéreo (COMAER) de Brasil, en comparación con los modelos preconizados por instituciones internacionales de las áreas de administración, contabilidad y auditoría. Sobre la base de las percepciones de los agentes responsables de su funcionamiento dentro de las ug ejecutoras del Comaer, los resultados sugieren que los sci de este órgano están en un proceso de adhesión progresivo de los modelos de instituciones internacionales, aunque en algunas áreas dicho proceso se encuentra en un estado inicial

Religiosity and corporate financial reporting: evidence from a European country

Using a sample of Portuguese privately-held firms, I examine the association between religiosity and financial reporting quality. The results suggest that firms headquartered in Portuguese areas with strong religious adherence and in the core area of the Portuguese religious cult (the district where the Fátima Sanctuary is located) generally experience lower incidence of earnings management. I provide further evidence that the results are robust to alternative measures of religiosity, and that are not driven by firms headquartered in rural areas. I also conclude that religious social norms, together with other forms of external financial monitoring, represent a mechanism for reducing costly agency conflicts. While the religious practice declined in the last decades in Portugal, I provide evidence that, even in a such context, religiosity is associated with reduced acceptance of unethical business practices, in particular, with reduced acceptance of aggressive accounting practices.I thank participants of the Second Paris Financial Management Conference (PFMC, 2014) and the 3RD Workshop on Business Ethics (EIASM, 2015) for their helpful insights.info:eu-repo/semantics/publishedVersio

Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study

This study uses a sample of 25 OECD countries to examine the association between CSR, national governance and tax evasion at the country level. The interaction between country-level governance and CSR relative to tax avoidance is also explored. The findings suggest that neither the ESG dimensions nor the overall CSR measure are significant determinants of tax evasion at the country level. In contrast, national governance quality is significantly and negatively related to tax evasion. Significant support is also found for the mediating effect of national governance on the association between CSR and tax evasion: in countries with weak national governance, CSR and country-level governance are substitutes; in countries with strong national governance, CSR reporting (in particular, environmental disclosures) seems to be used as a cosmetic and compensatory tool for firms to mitigate the reputational risk and public concern arising from tax evasion activities. The findings are theoretically and practically relevant as they underscore not only the importance of national governance in mitigating tax evasion but also the relevance of the mediating effect of national governance on the relationship between CSR and tax evasion. The evidence highlights the need for policymakers in countries with strong national governance to design new/strong anti-tax avoidance regulations

Tax evasion, corporate social responsibility and national governance: a country-level study

This study uses a sample of 25 OECD countries to examine the association between CSR, national governance and tax evasion at the country level. The interaction between country-level governance and CSR relative to tax avoidance is also explored. The findings suggest that neither the ESG dimensions nor the overall CSR measure are significant determinants of tax evasion at the country level. In contrast, national governance quality is significantly and negatively related to tax evasion. Significant support is also found for the mediating effect of national governance on the association between CSR and tax evasion: in countries with weak national governance, CSR and country-level governance are substitutes; in countries with strong national governance, CSR reporting (in particular, environmental disclosures) seems to be used as a cosmetic and compensatory tool for firms to mitigate the reputational risk and public concern arising from tax evasion activities. The findings are theoretically and practically relevant as they underscore not only the importance of national governance in mitigating tax evasion but also the relevance of the mediating effect of national governance on the relationship between CSR and tax evasion. The evidence highlights the need for policymakers in countries with strong national governance to design new/strong anti-tax avoidance regulations

A Auditoria do Setor Público como Instrumento de Accountability - Estudo de Caso na Marinha do Brasil

As reformas da Administração Pública Brasileira feitas sob o auspício da New Public Management introduziram os conceitos de corporate governance e accountability no seio dos órgãos Governamentais, levando ao desenvolvimento e implementação de sistemas de avaliação e de monitoramento do desempenho. Neste contexto, o objetivo deste artigo é analisar a adequabilidade do sistema de monitoramento das atividades da Administração Pública Brasileira, através de um estudo de caso na Marinha do Brasil. Em particular, avalia-se o grau de aderência, em termos de âmbito e extensão de análise, da Auditoria de Avaliação de Gestão ao Programa de Desenvolvimento de Submarinos da Marinha do Brasil (PROSUB), face ao modelo de auditoria aplicada a projetos preconizado pelo Deutsches Institut für Interne Revision (DIIR). Partindo de uma análise comparada, os resultados sugerem um alinhamento parcial entre as áreas e as etapas de auditoria a projetos previstas no DIIR e as que são contempladas na Auditoria de Avaliação da Gestão no PROSUB. Dada a importância estratégica do PROSUB, e para garantir a regular prestação de contas, quanto à eficiência, eficácia e economicidade da sua gestão, sugere-se que o âmbito da Auditoria de Avaliação da Gestão ao Programa, passe a incluir as áreas que à luz do DIIR são fundamentais numa auditoria aplicada a projetos desenvolvidos pela Administração Pública.