Sara Serra

Sara Serra is a PhD in Accounting from the University of Minho. Adjunct Professor at the Polytechnic of Cávado and Ave in the Audit area. Member of the Center for Research in Accounting and Taxation (CICF). Author of papers in national and international journals and reviewer at conferences and journals. The research area is Financial Auditing.

Publications

Cryptocurrencies and Blockchain: Impact on Accounting and Financial Auditing
Cryptocurrencies and Blockchain: Impact on Accounting and Financial Auditing
Diogo Barbosa, Sara Serra, João Novais. © 2024. 17 pages.
This study aims to assess the impacts that cryptocurrencies and blockchain have on financial accounting and auditing through eight interviews. The results allowed the authors to...
Influence of Artificial Intelligence on Auditing: Perception of Audit Professionals
Influence of Artificial Intelligence on Auditing: Perception of Audit Professionals
Lurdes Silva, Sara Serra, Eva Barbosa. © 2024. 19 pages.
The theme of artificial intelligence has sparked significant discussion and interest across all fields, and auditing is no exception. Therefore, this study aims to assess the...
Green Taxation for SMEs' Digital Transformation of Accounting
Green Taxation for SMEs' Digital Transformation of Accounting
Kátia Lemos, Ana Dinis, Sara Serra. © 2023. 19 pages.
The dematerialization of documents and the resulting contribution to greener and more sustainable practices should be on the agenda of businesses. Companies, especially SMEs...
Corporate Governance and Financial Risk Disclosure: Empirical Evidence in the Portuguese Capital Market
Corporate Governance and Financial Risk Disclosure: Empirical Evidence in the Portuguese Capital Market
Kátia Lemos, Sara Serra, Filipa Pacheco, Maria Sofia Martins. © 2022. 33 pages.
The aim of this study is to analyze the influence of certain characteristics associated with the corporate governance model on the level of disclosure of financial risks in...
Audit Education in the Polytechnic Institute of Cávado and Ave and the Audit Expectation Gap
Audit Education in the Polytechnic Institute of Cávado and Ave and the Audit Expectation Gap
Sara Serra, Patrícia Gomes, Cristiana Silva. © 2019. 19 pages.
The audit expectation gap (AEG) is present in society and, while there, will encourage discrediting the auditors. Given the seriousness of this situation, several solutions have...
The Auditor as a Determining Factor on Derivative Financial Instrument Disclosures
The Auditor as a Determining Factor on Derivative Financial Instrument Disclosures
Kátia Lemos, Sara Serra, Amidel Barros. © 2019. 24 pages.
Based on the premise that the quality of the audit is related to the quality of the financial reporting, the purpose of this chapter is to verify if the audit is a determining...