Kátia Lemos

Kátia Lemos has a PhD in Accounting Professor at the Department of Accounting and Taxation Dean of the Master in Accounting and Finance at School of Management Institute Polytechnic of Cávado and Ave

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...
Corporate Climate Change-Related Accounting and Taxation: A Comparative Analysis of Portuguese and Spanish Frameworks on GHG Emissions Allowances
Corporate Climate Change-Related Accounting and Taxation: A Comparative Analysis of Portuguese and Spanish Frameworks on GHG Emissions Allowances
Sónia Monteiro, Kátia Lemos, Jose Jurado Martin, María-Pilar Martín-Zamora. © 2023. 25 pages.
This chapter aims to provide an overview of corporate climate change-related accounting and taxation practices in Portugal and Spain. The Portuguese Accounting and Financial...
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...
Linking Corporate Social Responsibility Reporting With the UN Sustainable Development Goals: Evidence From the Portuguese Stock Market
Linking Corporate Social Responsibility Reporting With the UN Sustainable Development Goals: Evidence From the Portuguese Stock Market
Sónia Monteiro, Verónica Ribeiro, Kátia Lemos. © 2022. 19 pages.
The approval of the 17 Sustainable Development Goals (SDG) within the 2030 United Nations Agenda represents a historic mark for sustainable development, allowing to companies to...
Sustainable Development Goals-Related Disclosures: University of Minho's Webpage and Sustainability Reports
Sustainable Development Goals-Related Disclosures: University of Minho's Webpage and Sustainability Reports
Sónia Monteiro, Verónica Ribeiro, Kátia Lemos. © 2022. 18 pages.
The aim of this chapter is to analyse the Sustainable Development Goals (SDGs)-related disclosures of University of Minho (UMinho), namely (1) how UMinho discloses information...
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...
Linking Corporate Social Responsibility Reporting With the UN Sustainable Development Goals: Evidence From the Portuguese Stock Market
Linking Corporate Social Responsibility Reporting With the UN Sustainable Development Goals: Evidence From the Portuguese Stock Market
Sónia Monteiro, Verónica Ribeiro, Kátia Lemos. © 2020. 18 pages.
The approval of the 17 Sustainable Development Goals (SDG) within the 2030 United Nations Agenda represents a historic mark for sustainable development, allowing to companies to...
Corporate Social Responsibility Reporting and Climate Change: Carbon Emissions Disclosures by Portuguese Companies
Corporate Social Responsibility Reporting and Climate Change: Carbon Emissions Disclosures by Portuguese Companies
Ana Florindo, Kátia Lemos, Sónia Monteiro, Verónica Ribeiro. © 2020. 28 pages.
This article aims to investigate the extent of carbon emissions disclosures in Portuguese companies operating in environmentally sensitive industries, from 2008 to 2012....
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...