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Revista Contabilista 205 - abril

Bibliografia referente ao artigo «Os contabilistas certificados e o balanced scorecard», da autoria de Paulino Silva
  • Cardinaels, E., & van Veen-Dirks, P. M. G. (2010). Financial versus non-financial information: The impact of information organization and presentation in a Balanced Scorecard. Accounting, Organizations and Society, 35(6), 565–578.
  • Cooper, D. J., & Ezzamel, M. (2013). Globalization discourses and performance measurement systems in a multinational firm. Accounting, Organizations and Society, 38(4), 288–313.
  • Kaplan, R. S., & Norton, D. P. (1992). The Balanced Scorecard - Measures that Drive Performance. Harvard Business Review, 70(1), 71–79.
  • Kaplan, R. S., & Norton, D. P. (1996). The Balanced Scorecard: Translating Strategy into Action. (H. B. S. Press, Ed.). Boston: Harvard Business School Press.
  • Kaplan, R. S., & Norton, D. P. (2004). Strategy Maps: Converting Intangible Assets Into Tangible Outcomes. (H. B. S. P. Corporation, Ed.). Boston: Harvard Business School Publishing Corporation.
  • Kaplan, R. S., & Norton, D. P. (2006). Alignment: Using the Balanced Scorecard to Create Corporate Synergies. Boston, Massachusetts: Harvard Business School Publishing Corporation.
  • Kaplan, R. S., & Norton, D. P. (2006). How To Implement a New Strategy Without Disrupting Your Organization. Harvard Business Review, March 2006, 100–109.
  • Kaplan, R. S., & Norton, D. P. (2008). The Execution Premium: Linking Strategy to Operations for Competitive Advantage. Boston: Harvard Business School Press.
  • Nørreklit, H. (2000). The Balance on the Balanced Scorecard - a Critical Analysis of Some of its Assumptions. Management Accounting Research, 11(1), 65–88.
  • Nørreklit, H. (2003) The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard, Accounting, Organizations and Society, 28 (6), 591-619.
  • Qu, S. Q., & Cooper, D. J. (2011). The role of inscriptions in producing a balanced scorecard. Accounting, Organizations and Society, 36(6), 344–362.
  • Wong-On-Wing, B., Guo, L., Li, W., & Yang, D. (2007). Reducing conflict in balanced scorecard evaluations. Accounting, Organizations and Society, 32(4-5), 363–377.

Bibliografia referente ao artigo «A importância do relatório de auditoria para os utilizadores da informação financeira», da autoria de Sara Serra
  • Andrés, J., Cabal, E. e Fernández, C. (2007). Efectos económicos de las calificaciones de auditoría - Factores determinantes de las reacciones del mercado ante las salvedades. Revista Española de Financiación y Contabilidad, XXXVI(133), 73-96.
  • Boyd, D., Boyd, S. e Boyd, W. (2001). The auditor report: A misunderstanding gap between users and preparers. The National Public Accountant, 45(10), 56-60.
  • Cabal, E. (2004). La utilidad del informe de auditoría: su impacto en el mercado de valores. Técnica Contable, LVI(606), 4-18. 
  • Chan, Y. e Walter, T. (1996). Qualified audit reports and costly contracting. Asia Pacific Journal of Management, 13(1), 37-63. 
  • Datar, S., Feltham, G. e Hughes, J. (1991). The role of audits and audit quality in valuing new share issues. Journal of Accounting and Economics, 14, 3-49. 
  • Dias, A. (2006). A Auditoria e a Tomada de Decisão. Artigo apresentado no XI Congresso Internacional de Contabilidade e Auditoria, Coimbra.
  • Duréndez, A. (2003). The usefulness of the audit report in investment and financing decisions. Managerial Auditing Journal, 18(6/7), 549-559.
  • FEE. (2007). Inherent limitations, reasonable assurance, professional judgment and its documentation, and enforceability of auditing standards. Position Paper, october. Bruxelas: Fédération des Experts Comptables Européens.
  • FEE (2010), Comment Letters received regarding Auditor Communications, in IOSCO. (2010). Comments Received in response to Consultation Reports on Issues Pertaining to the Audit of Publicly Listed Companies. 
  • Hay, D. e Davis, D. (2004). The voluntary choice of an audit of any level of quality. Auditing: A Journal of Practice and Theory, 23(september), 37-53.
  • IAASB. (2015a). ISA 570 (Revista) -  Continuidade.  New York: Internacional Audit and Assurance Standards Board. 
  • IAASB. (2015b). ISA 701, Comunicar Matérias Relevantes de Auditoria no Relatório do Auditor Independente.  New York: Internacional Audit and Assurance Standards Board. 
  • Lennox, C. (1999). The Accuracy and Incremental Information Content of Audit Reports in Predicting Bankruptcy. Journal of Business Fmance e Accounting, 26(5/6), 757-778.
  • Lin, Z., Jiang, Y. e Xu, Y. (2011). Do modified audit opinions have economic consequences? Empirical evidence based on financial constraints. China Journal of Accounting Research, 4, 135-154
  • Masyitoh, O. e Msi, D. (2010). The analysis of determinants of going concern audit report. Journal of Modern Accounting and Auditing, 6(4), 26-37.
  • O’Reilly, D. (2010). Do investors perceive the going-concern opinion as useful for pricing stocks?. Managerial Auditing Journal, 25(1), 4-16.
  • Pucheta, M. (2001). Evidencia empírica del contenido informativo del informe de auditoría. Tese de doutoramento, Universidad de Valencia, Valencia.
  • Sirois, L. P., Bédard, J. e Bera, P. (2016). The Informational Value of Key Audit Matters in the Auditor’s Report: Evidence from an Eye-tracking Study. Working Paper. 


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