Carlos Santos

Carlos Santos completed his first degree in Electrical Engineering ate the University of Coimbra he got his masters degree in Electrical Engineering Sciences and he holds a PhD in Information Systems and Computer Engineering from the Instituto Superior Técnico (Technical University of Lisbon). Currently he teaches Computer Sciences within the area of scientific computing at Higher Institute for Accountancy and Administration of Aveiro (Aveiro University) and he is interested in researching information systems auditing, accounting information systems and XBRL language. He is a member of the Center of Research in Accounting and Taxation (CICF).

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...
Profile of the Local Residents and Visitors of the Historical Villages of a Portugal Network: An Exploratory Study
Profile of the Local Residents and Visitors of the Historical Villages of a Portugal Network: An Exploratory Study
Maria Manuela Santos Natário, Carlos Santos, Ana I. Melo, Augusta da Conceição Santos Ferreira, Dalila Dias, Gonçalo Gomes, Graça Maria do Carmo Azevedo, Paula Rocha, Ricardo Biscaia, Ruben Duarte, Rui Pedro Marques. © 2022. 30 pages.
This chapter presents the results of the exploratory study regarding the profile of local residents and visitors of the Historical Villages of Portugal Network (nHVP). This...
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...
Internet Financial Reporting in Local Governments: An Empirical Study in the MERCOSUR Countries
Internet Financial Reporting in Local Governments: An Empirical Study in the MERCOSUR Countries
Fábio Rodrigues Magalhães, Carlos Santos, Augusta da Conceição Santos Ferreira. © 2020. 27 pages.
The aim of this transnational comparative research is to analyze if the practice of disclosure of financial information over the Internet by local governments of MERCOSUR...
Disclosure of Financial Information via the Internet by the Portuguese Local Authorities
Disclosure of Financial Information via the Internet by the Portuguese Local Authorities
Helena Carla Antunes Mendes, Carlos Santos, Augusta Ferreira, Rui Pedro Figueiredo Marques, Graça Azevedo, Jonas da Silva Oliveira. © 2020. 31 pages.
In the context of new public management, public administration must be alert to the increasing needs of citizens, providing public organizations with efficient management systems...
Organisational Risk Management Plan: The Application of FMEA Methodology
Organisational Risk Management Plan: The Application of FMEA Methodology
Marisa Pinho, Carlos Santos. © 2020. 32 pages.
This chapter presents the results of the application of the failure mode and effects analysis methodology, within the scope of the Organisational Risk Management Plan, in the...
Plan for Prevention of Risks of Corruption and Related Infractions: The Application of FMEA Methodology
Plan for Prevention of Risks of Corruption and Related Infractions: The Application of FMEA Methodology
Marisa Pinho, Carlos Santos. © 2020. 26 pages.
This chapter presents the results of the application of the Failure Mode and Effects Analysis methodology, within the scope of the Organisational Risk Management Plan, in 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...
Preface
Preface
Augusta da Conceição Santos Ferreira, Rui Pedro Figueiredo Marques, Graça Maria do Carmo Azevedo, Helena Inácio, Carlos Santos. © 2019. 4 pages.
This Preface is included in the book Modernization and Accountability in the Social Economy Sector.
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...
Evaluation of the Online Accountability of the Portuguese Private Institutions of Social Solidarity
Evaluation of the Online Accountability of the Portuguese Private Institutions of Social Solidarity
Augusta da Conceição Santos Ferreira, Rui Pedro Figueiredo Marques, Carlos Santos, Graça Maria do Carmo Azevedo, Helena Carla Antunes Mendes. © 2019. 18 pages.
In Portugal, in order to make the management of public resources more accountable, regulations on financial disclosure have emerged. Currently, the Private Institutions of Social...
EAGLE_Index: Enhancement of an Accountability Guide for Learning E-Government
EAGLE_Index: Enhancement of an Accountability Guide for Learning E-Government
Carlos Santos, Augusta da Conceição Santos Ferreira, Rui Pedro Figueiredo Marques, Graça Maria do Carmo Azevedo. © 2018. 27 pages.
Considering the efforts made to bring public administration entities closer to citizens, there is a set of instruments, resolutions and legislation which promote this...
Performance Indicators and Accountability in Portuguese Public Universities: Socio-Economic Perspective
Performance Indicators and Accountability in Portuguese Public Universities: Socio-Economic Perspective
Augusta da Conceição Santos Ferreira, Carlos Santos, Graça Maria do Carmo Azevedo, Judite Gonçalves, Jonas da Silva Oliveira. © 2018. 24 pages.
The public sector in Portugal has undergone major reforms, coercing institutions of higher education into greater transparency in accountability and performance indicators. The...
Online Financial Transparency: Local Governments of the MERCOSUR Member Countries
Online Financial Transparency: Local Governments of the MERCOSUR Member Countries
Fábio Rodrigues Magalhães, Carlos Santos. © 2016. 22 pages.
The aim of this transnational comparative research is to analyze if the practice of disclosure of financial information over the Internet by local governments of MERCOSUR...
Local Authorities and the Disclosure of Financial Information via the Internet: The Portuguese Case
Local Authorities and the Disclosure of Financial Information via the Internet: The Portuguese Case
Helena Carla Antunes Mendes, Carlos Santos, Augusta da Conceição Santos Ferreira, Rui Pedro Figueiredo Marques, Graça Maria do Carmo Azevedo, Jonas da Silva Oliveira. © 2016. 24 pages.
In the context of New Public Management, Public Administration must be alert to the efficient management systems in order to rationalize the financial resources and disseminate...
Plan for Prevention of Risks of Corruption and Related Infractions: The Application of FMEA Methodology
Plan for Prevention of Risks of Corruption and Related Infractions: The Application of FMEA Methodology
Marisa Pinho, Carlos Santos. © 2016. 23 pages.
This chapter presents the results of the application of the Failure Mode and Effects Analysis methodology, within the scope of the Organisational Risk Management Plan, in the...