Fábio Albuquerque

Fábio AlbuquerqueFábio Albuquerque holds a PhD in Economic and Business Sciences from the University of Extremadura, UNEX, Spain. Currently, he is an Assistant Professor at Lisbon Accounting and Business School, Portugal. His professional experience includes technical work in different entities in the areas of accounting, reporting and statistics, as well as the provision of consulting and business training services on international and national accounting and financial reporting standards and risk management in Auditing.

Publications

Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector
Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector
Fábio Albuquerque, Paula Gomes dos Santos. © 2023. 322 pages.
To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be considered, there...
Exploring Drivers and Barriers of Accounting Students' Motivation for Non-Financial Information
Exploring Drivers and Barriers of Accounting Students' Motivation for Non-Financial Information
Alexandra Domingos, Fábio Albuquerque, Ana Isabel Dias. © 2023. 26 pages.
Recent developments related to non-financial information (NFI) reporting encourage the adoption of a long-term vision approach to sustainable development. In turn, the...
Impression Management in Accounting: Evolution and Trends
Impression Management in Accounting: Evolution and Trends
Fábio Albuquerque, Vinícius Stoltzemburg, António Cariano. © 2023. 34 pages.
Several ways or tactics can be used by entities to manage disclosed information, undermining its transparency and mitigating its credibility. Even though accounting literature...
Recent Trends in Accounting Research: A Literature Review
Recent Trends in Accounting Research: A Literature Review
Fábio Albuquerque, Paula Gomes dos Santos. © 2023. 23 pages.
Accounting has been evolving to follow the latest developments in economic, political, social, and technological matters. Therefore, there is a need for researchers to also...
Assessing the Comparability and the Understandability of the Information on Cash Flows by European-Listed Entities
Assessing the Comparability and the Understandability of the Information on Cash Flows by European-Listed Entities
Ana Rita Velez, Fábio Albuquerque, Vera Pinto. © 2023. 30 pages.
This chapter aims to assess the comparability and understandability of information on cash flows through the choices by entities in the presentation of the statement of cash...
An Assessment of the Stakeholders' Participation and View in IPSASB Due Processes
An Assessment of the Stakeholders' Participation and View in IPSASB Due Processes
Paula Gomes dos Santos, Fábio Albuquerque, Maria Eugênia Paiva da Penha. © 2023. 17 pages.
Despite being an international reference, the majority of countries did not fully adopt international public sector accounting standards (IPSAS). Given the importance of due...
Inconsistencies in the Disclosures of Discount Rates: The Case of Financial Reporting in Portugal
Inconsistencies in the Disclosures of Discount Rates: The Case of Financial Reporting in Portugal
Miguel Assunção, Fábio Albuquerque. © 2023. 30 pages.
The use of the discount rate within financial reporting deserves particular attention from international standard-setting bodies because it has achieved prominence over time....
The Reporting of Non-Financial Information by SMEs: Assessing the Answers to the Project of the Revised Directive 2014/95/EU
The Reporting of Non-Financial Information by SMEs: Assessing the Answers to the Project of the Revised Directive 2014/95/EU
Fábio Albuquerque, Maria Albertina Barreiro Rodrigues, Paula Gomes dos Santos, Ana Morais. © 2022. 20 pages.
Until now, small and medium enterprises (SMEs) have largely been left out of non-financial information (NFI) disclosures. However, this will change significantly with the...
Tax Disclosures in Financial and CSR Reporting as a Deterrence for Evasion
Tax Disclosures in Financial and CSR Reporting as a Deterrence for Evasion
Fábio Albuquerque, Julija Cassiano Neves. © 2021. 31 pages.
This chapter is about the mandatory disclosure of income tax as required by international financial reporting standards (IFRS) and standards issued by Portuguese regulatory...