Lobo, Carla Azevedo

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Lobo

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Carla Azevedo

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Carla Azevedo Lobo

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Carla Azevedo Lobo é doutorada em Gestão pela Universidade Portucalense. É Professora Auxiliar da Universidade Portucalense e leciona em cursos de Licenciatura, Mestrado e Doutoramento, na área das Ciências Empresariais. É também Coordenadora do Curso de Licenciatura em Gestão, desde 2010. É investigadora do REMIT (Research on Economics, Management and Information Technologies). Foi a Investigadora Responsável do Projeto de Investigação ("IEcPBI”) na área dos Negócios Internacionais, financiado pelo COMPETE 2020, FEDER e FCT, entre 2018 - 2022. Afiliação: Investigadora do REMIT - Research on Economics, Management and Information Technologies (departamento: DEG)

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0000-0002-6721-376X
2E1D-CA98-5832
57210261298
G-9840-2016

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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.

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Has files: trueEnd date: 2024Access Right: embargoed accessSubject: Auditing

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    PublicationOpen Access
    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.