Maldonado, Isabel

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Maldonado

Primeiro Nome

Isabel

Nome

Isabel Maldonado

Biografia

Isabel Maldonado has a PhD in Financial Economics and Accountancy from the University of Vigo, Spain, an MSc in Finance from the Portucalense University, Porto, and a degree in Management from Portucalense University. Currently is an Professor at Instituto Superior de Contabilidade e Administração do Porto (ISCAP), teaching in the areas of General/Financial Accounting, Analytical Accounting/Management, Report and Accounts Analysis and Auditing. She is a researcher at REMIT - Research on Economics, Management and Information Technologies of Universidade Portucalense, at GOVCOPP - Research Unit on Governance, Competitiveness and Public Policies of Universidade de Aveiro and at OSEAN, in the areas of Accounting, Auditing and Finance. Docente na UPT até 2023.

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REMIT – Research on Economics, Management and Information Technologies
Centro de investigação que que tem como objetivo principal produzir e disseminar conhecimento teórico e aplicado que possibilite uma maior compreensão das dinâmicas e tendências económicas, empresariais, territoriais e tecnológicas do mundo contemporâneo e dos seus efeitos socioeconómicos. O REMIT adota uma perspetiva multidisciplinar que integra vários domínios científicos: Economia e Gestão; Ciências e Tecnologia; Turismo, Património e Cultura. Founded in 2017, REMIT – Research on Economics, Management and Information Technologies is a research unit of Portucalense University. Based on a multidisciplinary and interdisciplinary perspective it aims at responding to social challenges through a holistic approach involving a wide range of scientific fields such as Economics, Management, Science, Technology, Tourism, Heritage and Culture. Grounded on the production of advanced scientific knowledge, REMIT has a special focus on its application to the resolution of real issues and challenges, having as strategic orientations: - the understanding of local, national and international environment; - the development of activities oriented to professional practice, namely in the business world.

Resultados da pesquisa

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  • PublicaçãoAcesso Aberto
    Determinant factors of external audit opinion modification in Portuguese municipalities
    2019 - Pinho, Carlos; Maldonado, Isabel; Lobo, Carla Azevedo
    This paper aims to identify the determinant factors of external audit opinion modification in Portuguese municipalities that integrate the metropolitan areas of Porto and Lisbon, covering 65 municipalities. The defined time horizon was from 2013 to 2017. The analysis allows to identify six predominant factors related with: non-current assets, amortizations, investment subsidies, debts to receive, equity investments and provisions as reasons to modified opinions. The study also highlights the fact that approximately one-third of modified opinions are related to the identification, classification, measurement and assets registration.