Publication
Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal
| dc.contributor.author | Eugénio, Teresa | |
| dc.contributor.author | Gomes, Sónia | |
| dc.contributor.author | Branco, Manuel Castelo | |
| dc.contributor.author | Morais, Ana Isabel | |
| dc.date.accessioned | 2023-12-05T17:13:21Z | |
| dc.date.available | 2023-12-05T17:13:21Z | |
| dc.date.issued | 2022-10-19 | |
| dc.description.abstract | Research on auditing professionals’ perceptions of non-financial reporting and its assurance is relatively scarce, and the majority of the existing studies pay little attention to the assurance aspect. Our study contributes to strengthening this type of research by investigating Portuguese audit professionals’ perceptions of non-financial reporting and its assurance. The purpose of the current paper is to identify the perceptions of Portuguese audit professionals about non-financial reporting, particularly the responsibility for its preparation, its mandatory or voluntary natures, and how to improve non-financial reporting and its assurance. We also analyze whether these perceptions are associated with sex and work experience. The perceptions of statutory auditors were surveyed by using a questionnaire. Results allow us to conclude that Portuguese statutory auditors agree that non-financial reporting assurance is an important practice, and that company management should be responsible for the preparation and publication of non-financial reports. They consider that assurance of these reports should be conducted by a statutory auditor and think that the Institute of Portuguese Statutory Auditors should have a more active role in this matter. Notwithstanding, very few of the respondents have experience with this type of assurance, which may explain their acknowledgment of the importance of additional training. Work experience and sex do not influence the perceptions of the auditors. Findings suggest the existence of a positive attitude towards non-financial reporting and its assurance associated with the acknowledgement of its underdevelopment in Portugal. As far as we are aware, our study is the first to focus exclusively on Portuguese auditing professionals’ perceptions concerning non-financial reporting and assurance. | pt_PT |
| dc.description.sponsorship | Funding: This research is financed by National Funds of the FCT—Portuguese Foundation for Science and Technology within the project «UIDB/04928/2020» and, under the Scientific Employment Stimulus—Institutional Call CEECINST/00051/2018. | pt_PT |
| dc.description.version | info:eu-repo/semantics/publishedVersion | pt_PT |
| dc.identifier.citation | Eugénio, T., Gomes, S., Branco, M. C., & Morais, A. I. (2022). Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal. Sustainability, 14(20), 13469. | pt_PT |
| dc.identifier.doi | https://doi.org/10.3390/su142013469 | pt_PT |
| dc.identifier.uri | http://hdl.handle.net/10400.8/8993 | |
| dc.language.iso | eng | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.publisher | MDPI | pt_PT |
| dc.relation | Centre of Applied Research in Management and Economics | |
| dc.relation | Not Available | |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | pt_PT |
| dc.subject | Non-financial information | pt_PT |
| dc.subject | Assurance | pt_PT |
| dc.subject | Portugal | pt_PT |
| dc.subject | Questionnaire | pt_PT |
| dc.subject | Statutory auditors | pt_PT |
| dc.title | Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal | pt_PT |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.awardTitle | Centre of Applied Research in Management and Economics | |
| oaire.awardTitle | Not Available | |
| oaire.awardURI | info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04928%2F2020/PT | |
| oaire.awardURI | info:eu-repo/grantAgreement/FCT/CEEC INST 2018/CEECINST%2F00051%2F2018%2FCP1566%2FCT0001/PT | |
| oaire.citation.issue | 20 | pt_PT |
| oaire.citation.startPage | 13469 | pt_PT |
| oaire.citation.title | Sustainability | pt_PT |
| oaire.citation.volume | 14 | pt_PT |
| oaire.fundingStream | 6817 - DCRRNI ID | |
| oaire.fundingStream | CEEC INST 2018 | |
| person.familyName | Eugénio | |
| person.givenName | Teresa | |
| person.identifier.ciencia-id | 1F17-50A3-BEE2 | |
| person.identifier.orcid | 0000-0003-1040-3164 | |
| person.identifier.scopus-author-id | 54079668000 | |
| project.funder.identifier | http://doi.org/10.13039/501100001871 | |
| project.funder.identifier | http://doi.org/10.13039/501100001871 | |
| project.funder.name | Fundação para a Ciência e a Tecnologia | |
| project.funder.name | Fundação para a Ciência e a Tecnologia | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | article | pt_PT |
| relation.isAuthorOfPublication | 63b6d075-7a05-4f91-8d46-4e9cbe93dc09 | |
| relation.isAuthorOfPublication.latestForDiscovery | 63b6d075-7a05-4f91-8d46-4e9cbe93dc09 | |
| relation.isProjectOfPublication | 4c5aa29d-4b03-4713-8f40-08b3bbfd88d7 | |
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