Lurdes Silva

Lurdes Silva is a PhD in Business Sciences (Accounting) at the University of Vigo since November 2012. She is an Adjunct Professor in the Accounting and Taxation department of the School of Management of the Polytechnic Institute of Cávado and Ave. The predominant research area is Financial Accounting and Intellectual Capita. Author of articles in national and international journals.Member of the Center for Research in Accounting and Taxation (CICF).

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...
Influence of Artificial Intelligence on Auditing: Perception of Audit Professionals
Influence of Artificial Intelligence on Auditing: Perception of Audit Professionals
Lurdes Silva, Sara Serra, Eva Barbosa. © 2024. 19 pages.
The theme of artificial intelligence has sparked significant discussion and interest across all fields, and auditing is no exception. Therefore, this study aims to assess the...