Hershey, Pennsylvania
New York, New YorkBeijing, China

Sara Serra

Sara Serra completed her PhD in Accounting on 02/10/2014 from the University of Minho, a Master's in Accounting and Auditing on 03/17/2008, and a Degree in Management in 2003. She has been an Adjunct Professor at the Higher School of Management of the Polytechnic University of Cávado and Ave (IPCA) since 2003. She is the director of the Masters in Auditing and is responsible for the auditing disciplinary area. He belongs to the Scientific Technical Council of the Higher School of Management of the IPCA, the Advisory Council of the IPCA and several committees of the Higher School of Management of the IPCA. She has published several papers in specialized journals and book chapters. She supervised 31 master's dissertations and over 40 bachelor's internship reports. She received seven awards. She participated as a researcher in 2 projects at the Center for Research in Accounting and Taxation, where she is an integrated member. She participated in the scientific committee of several international conferences and is also a reviewer for many international journals in her area of research and auditing.

Publications

Key Audit Matters: An Analysis of the Disclosed Categories in the Water and Sanitation Sector
Key Audit Matters: An Analysis of the Disclosed Categories in the Water and Sanitation Sector
Natália Lemos, Sara Serra, Lurdes R. Silva, Patrícia Quesado, Kátia Lemos. © 2025. 28 pages.
This study focuses on the companies of the Águas de Portugal Group, which operate in the water and sanitation sector, and aims to perform a content analysis of the auditor's...
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...