Helena Inácio

Helena Inácio is a Coordinator Professor at ISCA, the University of Aveiro in Portugal, and is a member of the Research Unit on Governance, Competitiveness and Public Policies (GOVCOPP). She received her PhD in Accounting and Management, specializing in auditing, from the University Autonoma of Madrid in Spain 2008. She lectures graduate courses in accounting and auditing at the University of Aveiro. At the academic level, she has experience monitoring several doctoral theses (four already discussed) and master's dissertations (about 40 already discussed). She teaches curricular units at various levels of education (bachelor's, master's, and doctorate) in auditing, financial accounting, and corporate accounting. At the scientific level, she has published several articles in indexed journals, several book chapters, and communications at auditing, fraud, and social economics conferences. In 2019, she was also on the editorial team of 2 books titled “Organizational Auditing and Assurance in the Digital Age” and “Modernization and Accountability in the Social Economy Sector” and has been a member of the Editorial Advisory Board of three books. She is a reviewer for several scientific journals and conferences. She was a researcher in a financed project, “TheoFrameAccountability - Theoretical framework for the promotion of accountability in the social economy sector: the IPSS case.”

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...