Helena Inácio

Helena Inacio has a PhD in Accounting and Management from the University Autonoma the Madrid, a MSc in Economy by the University of Coimbra and a degree in Accounting and Audit by the University of Aveiro. She teaches since 1988 Accounting and Auditing at Higher Institute for Accountancy and Administration of Aveiro University. She has a book of Internal Control, communications and publications in audit area. She is a member of the research unit on Competitiveness, Governance and Public Policies (GOVCOPP).

Publications

Addressing Corporate Scandals and Transgressions Through Governance and Social Responsibility
Addressing Corporate Scandals and Transgressions Through Governance and Social Responsibility
Carlos Flórido Lopes, Augusta Ferreira, Carlos Ferreira, Helena Inácio, Carlos Santos. © 2023. 311 pages.
Despite the evolution of corporate governance in the last 30 years, corporate scandals have not stopped appearing in the media and academic documents. Therefore, this book...
Fraud and Corporate Governance: A Bibliometric Review
Fraud and Corporate Governance: A Bibliometric Review
Helena Inácio, Carlos Santos. © 2023. 16 pages.
This bibliometric review analyzes the current literature on fraud and corporate governance, seeking to identify significant patterns and trends in the field besides relevant...
Qualitative Study of Fraud Causes in the 21st Century: US and EU Cases
Qualitative Study of Fraud Causes in the 21st Century: US and EU Cases
Fábio dos Santos, Helena Inácio, Maria Anunciação Bastos. © 2022. 26 pages.
The most popular frauds known in the early 21st century eroded investor and society confidence in the financial markets contributing to economic and social destruction. In...
An Overview on Mobile Cloud Computing: Impact on the Auditing Process
An Overview on Mobile Cloud Computing: Impact on the Auditing Process
Carlos Santos, Helena Inácio, Rui Pedro Marques. © 2021. 16 pages.
Mobile cloud computing is a concept that has been gaining popularity, resulting from the synergistic integration of cloud computing and mobile computing with the goal of...
The Implementation of Internal Control in the Financial Services Expenditure in a Hospital Department: A Case Study
The Implementation of Internal Control in the Financial Services Expenditure in a Hospital Department: A Case Study
Ana Cristina Vaz Pires Morim, Helena Inácio, Elisabete Vieira. © 2020. 34 pages.
The interest on internal control (IC) is increasing in the last years, namely in the public administration, including the hospitals. It is an instrument of management...
Benford's Law for Fraud Detection: A Case Study of Portuguese Companies
Benford's Law for Fraud Detection: A Case Study of Portuguese Companies
Adriana Nunes, Helena Inácio, Rui Pedro Figueiredo Marques. © 2020. 17 pages.
In order to detect evidence of fraud effectively, it is essential for the auditor to be aware of new and differentiated methods. Thus, the auditor can identify and assess the...
Organizational Auditing and Assurance in the Digital Age
Organizational Auditing and Assurance in the Digital Age
Rui Pedro Marques, Carlos Santos, Helena Inácio. © 2019. 404 pages.
Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these...
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...
The Influence of Internal Audit on External Audit: Evidence From Portugal and Spain
The Influence of Internal Audit on External Audit: Evidence From Portugal and Spain
Ana Silva, Helena Inácio, Elisabete Vieira. © 2019. 25 pages.
The main purpose of this chapter is to analyze the relationship between internal and external audit and its effect on external audit fees, through a questionnaire addressed to...
Corporate Governance Characteristics and Audit Fees: Evidence From Portugal and Spain
Corporate Governance Characteristics and Audit Fees: Evidence From Portugal and Spain
Ana Silva, Helena Inácio, Elisabete Vieira. © 2019. 25 pages.
The purpose of this chapter is to analyze the effect that corporate governance measures have in external audit fees in two countries where this matter is not much developed...
An Overview on Mobile Cloud Computing: Impact on the Auditing Process
An Overview on Mobile Cloud Computing: Impact on the Auditing Process
Carlos Santos, Helena Inácio, Rui Pedro Marques. © 2019. 17 pages.
Mobile cloud computing is a concept that has been gaining popularity, resulting from the synergistic integration of cloud computing and mobile computing with the goal of...
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...
Internal Control in a Public Hospital: The Case of Financial Services Expenditure Department
Internal Control in a Public Hospital: The Case of Financial Services Expenditure Department
Ana Cristina Vaz Pires Morim, Helena Inácio, Elisabete Vieira. © 2018. 26 pages.
Internal control (IC) is receiving increasing attention at the level of public administration including the hospitals of the National Health Service. It is seen as a privileged...