Graça Maria do Carmo Azevedo

Graça Azevedo has a PhD in Management (scientific field: Accounting) at the Institute of Higher Labor and Enterprise – ISCTE. She has published and presented several articles in national and international journals and conferences as well. She is a member of the Editorial Board of the international journal Accounting and Finance Research. She currently teaches courses in the scientific field of Financial Accounting at the Institute of Higher Learning in Accounting and Administration of the University of Aveiro. Her research interests are related to financial reporting, impression management strategies and international accounting standards.

Publications

Artificial Intelligence Approaches to Sustainable Accounting
Artificial Intelligence Approaches to Sustainable Accounting
Maria C. Tavares, Graça Azevedo, José Vale, Rui Marques, Maria Anunciação Bastos. © 2024. 312 pages.
In an age defined by unparalleled technological advancements, globalization, and the looming specter of environmental and societal crises, the need for a holistic and sustainable...
Effects of Taxation on Innovation and Implications for the Sustainable Development Goals: Literature Review
Effects of Taxation on Innovation and Implications for the Sustainable Development Goals: Literature Review
Vera Godinho, Carla Monteiro, Graça Maria do Carmo Azevedo. © 2024. 17 pages.
Innovation plays a crucial role in the realisation of Sustainable Development Goals (SDGs) because it makes it possible to find creative and sustainable solutions that meet...
Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance
Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance
Suleman Sherali Kamwani, Elisabete S. Vieira, Mara Madaleno, Graça Azevedo. © 2022. 417 pages.
The financial community has undergone a realization of the failure of corporate communication required for forensic professionals to expose structural weaknesses within...
Modern Regulations and Practices for Social and Environmental Accounting
Modern Regulations and Practices for Social and Environmental Accounting
Teresa Eugénio, Graça Azevedo, Ana Fialho. © 2022. 345 pages.
There has been an increased interest in social and environmental issues in recent years as more consideration is given to the idea of sustainability and social accounting. Social...
Profile of the Local Residents and Visitors of the Historical Villages of a Portugal Network: An Exploratory Study
Profile of the Local Residents and Visitors of the Historical Villages of a Portugal Network: An Exploratory Study
Maria Manuela Santos Natário, Carlos Santos, Ana I. Melo, Augusta da Conceição Santos Ferreira, Dalila Dias, Gonçalo Gomes, Graça Maria do Carmo Azevedo, Paula Rocha, Ricardo Biscaia, Ruben Duarte, Rui Pedro Marques. © 2022. 30 pages.
This chapter presents the results of the exploratory study regarding the profile of local residents and visitors of the Historical Villages of Portugal Network (nHVP). This...
What Are the Possible Methods and Techniques in Forensic Accounting Necessary to Comply With Corporate Governance in Portugal?
What Are the Possible Methods and Techniques in Forensic Accounting Necessary to Comply With Corporate Governance in Portugal?
Suleman Sherali Kamwani, Elisabete S. Vieira, Mara Madaleno Madaleno, Graça Maria do Carmo Azevedo. © 2022. 21 pages.
The forensic accountant profession has been highly established around the world due to world-renowned financial scams that occurred from Malaysian to Europe and leading to...
Significance of Forensic Accounting Techniques in Corporate Governance: Bibliometric Analysis
Significance of Forensic Accounting Techniques in Corporate Governance: Bibliometric Analysis
Suleman Sherali Kamwani, Elisabete Vieira, Mara Madaleno, Graça Maria do Carmo Azevedo. © 2022. 19 pages.
This chapter intends to contribute to the analysis of forensic acounting (FA) techniques through a bibliometric review of the existent literature in order to understand the...
Bibliometric Analysis of Social and Environmental Accounting Research and United Nations SDG Achievement
Bibliometric Analysis of Social and Environmental Accounting Research and United Nations SDG Achievement
Graça Azevedo, Ana Fialho, Teresa Eugénio, Maria da Conceição Tavares. © 2022. 19 pages.
This chapter contributes to the knowledge and understanding of recent trends in social and environmental accounting with the Sustainable Development Goal of the UN Agenda 2030....
Integrated Reporting Compliance in Portuguese Companies
Integrated Reporting Compliance in Portuguese Companies
Teresa Eugénio, Filipa Domingues, Henrique Carvalho, Ana Fialho, Graca Azevedo. © 2022. 27 pages.
Given the growing importance of reports with non-financial information, the aim of this study is to assess integrated reports (IR) published by Portuguese companies. The...
Comparative Research on Earnings Management, Corporate Governance, and Economic Value
Comparative Research on Earnings Management, Corporate Governance, and Economic Value
Elisabete S. Vieira, Mara Madaleno, Graça Azevedo. © 2021. 433 pages.
New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and...
Research on Earnings Management: Bbibliometric Analysis
Research on Earnings Management: Bbibliometric Analysis
Elisabete S. Vieira, Mara Madaleno, Graça Azevedo. © 2021. 26 pages.
This chapter intends to contribute to the analysis and comparison of the earnings management (EM) practices through a bibliometric review of the existent literature, in order to...
Research on Corporate Governance: Bibliometric Analysis
Research on Corporate Governance: Bibliometric Analysis
Elisabete S. Vieira, Mara Madaleno, Graça Azevedo. © 2021. 22 pages.
This chapter intends to contribute to the analysis of corporate governance (CG) practices through a bibliometric review of the existent literature in order to understand the...
Tools, Strategies, and Practices for Modern and Accountable Public Sector Management
Tools, Strategies, and Practices for Modern and Accountable Public Sector Management
Graça Azevedo, Jonas Oliveira, Rui Pedro Marques, Augusta Ferreira. © 2020. 372 pages.
The recent global financial and economic crisis has had surprising effects on several economies worldwide. This global event has promoted the discussion on how ethical...
Disclosure of Financial Information via the Internet by the Portuguese Local Authorities
Disclosure of Financial Information via the Internet by the Portuguese Local Authorities
Helena Carla Antunes Mendes, Carlos Santos, Augusta Ferreira, Rui Pedro Figueiredo Marques, Graça Azevedo, Jonas da Silva Oliveira. © 2020. 31 pages.
In the context of new public management, public administration must be alert to the increasing needs of citizens, providing public organizations with efficient management systems...
An Exploratory Study About Corporate Governance and Integrated Reporting in the Mozambican Context: What Mozambique Has Done in Corporate Governance
An Exploratory Study About Corporate Governance and Integrated Reporting in the Mozambican Context: What Mozambique Has Done in Corporate Governance
Angélica Violeta Chiau, Graça Azevedo. © 2020. 13 pages.
This article gives an overview of corporate governance in Mozambique. The mandatory disclosure of sustainability information leads to an increase in the social responsibility of...
International Financial Reporting Standards and New Directions in Earnings Management
International Financial Reporting Standards and New Directions in Earnings Management
Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo, Augusta da Conceição Santos Ferreira. © 2019. 342 pages.
The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain...
Modernization and Accountability in the Social Economy Sector
Modernization and Accountability in the Social Economy Sector
Augusta Ferreira, Rui Marques, Graça Azevedo, Helena Inácio, Carlos Santos. © 2019. 351 pages.
The social economy sector (SES) faces pressures for greater accountability to their funders, users, and citizens, and a growing need to report good practices in the social...
Impression Management Strategies in the Chairmen's Statements: Evidence From the Portuguese Banking Industry
Impression Management Strategies in the Chairmen's Statements: Evidence From the Portuguese Banking Industry
Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo, Stéphanie Fernandes Pinheiro, Maria Fátima Ribeiro Borges. © 2019. 17 pages.
This chapter assesses the influence of organizational performance in the adoption of impression management strategies in the Chairmen's statements of the Portuguese financial...
Determinants of the Readability and Comprehensibility of Risk Disclosures: Evidence From Portuguese Listed Companies
Determinants of the Readability and Comprehensibility of Risk Disclosures: Evidence From Portuguese Listed Companies
Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo, Augusta da Conceição Santos Ferreira, Susana Patrícia Henriques Martins, Cláudia Roberta de Araújo Alves Pinto. © 2019. 23 pages.
The chapter intends to determine if managers make use of impression management strategies to hide or obfuscate risk disclosures through the analyses of the risk information...
The Use of Financial Graphics as an Impression Management Tool: Evidence of Portuguese Listed Companies
The Use of Financial Graphics as an Impression Management Tool: Evidence of Portuguese Listed Companies
Graça Maria do Carmo Azevedo, Jonas da Silva Oliveira, Augusta da Conceição Santos Ferreira, Sara Raquel Pinto Marcelino Dias. © 2019. 17 pages.
The main objective of this chapter is to determine the graph discrepancy index and to analyze which factors can actually influence the graphical discrepancy index, based on the...
Modernization and Accountability in the Social Economy: A Systematic Review
Modernization and Accountability in the Social Economy: A Systematic Review
Carlos Santos, Augusta da Conceição Santos Ferreira, Rui Pedro Figueiredo Marques, Graça Maria do Carmo Azevedo, Helena Inácio. © 2019. 20 pages.
This chapter aims to systematically review the literature on modernization and accountability practice in the social economy. The collection of bibliography to support this...
Evaluation of the Online Accountability of the Portuguese Private Institutions of Social Solidarity
Evaluation of the Online Accountability of the Portuguese Private Institutions of Social Solidarity
Augusta da Conceição Santos Ferreira, Rui Pedro Figueiredo Marques, Carlos Santos, Graça Maria do Carmo Azevedo, Helena Carla Antunes Mendes. © 2019. 18 pages.
In Portugal, in order to make the management of public resources more accountable, regulations on financial disclosure have emerged. Currently, the Private Institutions of Social...
Handbook of Research on Modernization and Accountability in Public Sector Management
Handbook of Research on Modernization and Accountability in Public Sector Management
Graça Maria do Carmo Azevedo, Jonas da Silva Oliveira, Rui Pedro Figueiredo Marques, Augusta da Conceição Santos Ferreira. © 2018. 539 pages.
The effects of recent economic and financial crises have reached an international scale. A number of different nations have experienced the fallout of these events, calling into...
EAGLE_Index: Enhancement of an Accountability Guide for Learning E-Government
EAGLE_Index: Enhancement of an Accountability Guide for Learning E-Government
Carlos Santos, Augusta da Conceição Santos Ferreira, Rui Pedro Figueiredo Marques, Graça Maria do Carmo Azevedo. © 2018. 27 pages.
Considering the efforts made to bring public administration entities closer to citizens, there is a set of instruments, resolutions and legislation which promote this...
Performance Indicators and Accountability in Portuguese Public Universities: Socio-Economic Perspective
Performance Indicators and Accountability in Portuguese Public Universities: Socio-Economic Perspective
Augusta da Conceição Santos Ferreira, Carlos Santos, Graça Maria do Carmo Azevedo, Judite Gonçalves, Jonas da Silva Oliveira. © 2018. 24 pages.
The public sector in Portugal has undergone major reforms, coercing institutions of higher education into greater transparency in accountability and performance indicators. The...
Global Perspectives on Risk Management and Accounting in the Public Sector
Global Perspectives on Risk Management and Accounting in the Public Sector
Augusta da Conceição Santos Ferreira, Graça Maria do Carmo Azevedo, Jonas da Silva Oliveira, Rui Pedro Figueiredo Marques. © 2016. 510 pages.
The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into...
Local Authorities and the Disclosure of Financial Information via the Internet: The Portuguese Case
Local Authorities and the Disclosure of Financial Information via the Internet: The Portuguese Case
Helena Carla Antunes Mendes, Carlos Santos, Augusta da Conceição Santos Ferreira, Rui Pedro Figueiredo Marques, Graça Maria do Carmo Azevedo, Jonas da Silva Oliveira. © 2016. 24 pages.
In the context of New Public Management, Public Administration must be alert to the efficient management systems in order to rationalize the financial resources and disseminate...