Browsing by Author "Rodrigues, Maria Albertina Barreiro"
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- How to challenge university students to work on integrated reporting and integrated reporting assurancePublication . Rodrigues, Maria Albertina Barreiro; Morais, Ana IsabelSince the beginning of the twenty-first century, society has become more sensitive to sustainability and to the consequences of companies’ activities. Furthermore, the demands for change in corporate reporting have led to the emergence of integrated reporting (IR) and an increase in the disclosure of nonfinancial information assurance to ensure the compliance of integrated information. Universities need to embrace this challenge and be part of this change. This research’s goal is to enhance the diffusion of IR and integrated reporting assurance (IRA) in the curricula of universities by presenting a tool for professors and universities to help introduce the subjects in higher education institutions. The methodological approach develops a theoretical analysis of published IR and IRA articles related to education, to create a presentation of the challenge learning method (CLM) for professors and high education institutions to develop the subject of IRA to challenge students. Considering teaching experience as a value-added component to research the proposed method comes from the teaching experience of the authors. The result consists of a method that can increase accounting academics knowledge of IR and IRA and motivate students to study these emerging accounting practices. This study contributes to the extant literature on IR, IRA and Education that is scarce, the use of appropriate teaching methods to IR and IRA, and the dissemination of IR and IRA in education by providing a better connection between the universities and the best practices of corporate reporting and auditing. This study leads to an increase in the connection among higher education institutions, professors, students, practitioners, auditors, regulators, standard setters, and society in general.
- The disclosure of materiality in the non-financial: reporting of listed European entitiesPublication . Gomes, Miguel; Albuquerque, Fábio; Rodrigues, Maria Albertina BarreiroMateriality is a crucial concept in accounting and auditing, allowing relevant matters to be determined from the perspective of the entity and its stakeholders. With the issuance of recent European Directives on sustainability, new issues have been emerging in regard to what concerns its definition and scope within the entities’ non financial information (NFI) reporting. This exploratory study addresses, through the lens of institutional theory, an objective linked to disclosures about materiality in NFI reporting, assessing this information with a breakdown by industry and country. The study adopts archival research as a method and content analysis as an investigation technique, using as a source different consolidated NFI reports (reports and accounts, sustainability, and integrated reports) relating to the year 2021 from the entities that make up the main indices of Euronext countries. Overall, the findings do not show a high disclosure level on the issues related to materiality, which means that a reduced level of transparency was found in the European entities’ NFI reporting. Moreover, the findings do not support significant differences by country and industry. The study is pertinent in the context of the discussion about the content of disclosure of materiality in the NFI report. In addition, it assumes particular importance due to the diversity of topics addressed related to materiality in NFI reporting, making it relevant for standardization bodies, regulators, auditors, and different stakeholders of NFI reporting. As far as the authors are concerned, this is the first research that assesses the disclosure of materiality in NFI reporting, covering multiple European countries and industries.