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Ana Isabel Abranches Pereira de Carvalho Morais. É Professor Associado no(a) Universidade de Lisboa Instituto Superior de Economia e Gestão.
Identification

Personal identification

Full name
Ana Isabel Abranches Pereira de Carvalho Morais

Citation names

  • Morais, Ana

Author identifiers

Ciência ID
6415-6729-6D20
ORCID iD
0000-0001-7251-6418

Languages

Language Speaking Reading Writing Listening Peer-review
English Proficiency (C2) Proficiency (C2) Proficiency (C2) Proficiency (C2) Proficiency (C2)
Spanish; Castilian Upper intermediate (B2) Proficiency (C2) Upper intermediate (B2) Proficiency (C2) Proficiency (C2)
French Elementary (A2) Intermediate (B1) Elementary (A2) Intermediate (B1) Intermediate (B1)
Education
Degree Classification
2014/07/06 - 2014/07/07
Concluded
 Gestão (Título de Agregado)
Major in Contabilidade
Universidade de Lisboa Instituto Superior de Economia e Gestão, Portugal
1996/01/10 - 2000/03/20
Concluded
 Organização e Gestão de Empresas (Doutoramento)
Major in Contabilidade
ISCTE-Instituto Universitário de Lisboa, Portugal
"Análise contabilística de certos contratos que incorporam cláusulas de opção" (THESIS/DISSERTATION)
 Aprovada com distinção e louvor por unanimidade
1994/01/09 - 1996/03/16
Concluded
 Ciências Empresariais (Mestrado)
ISCTE-Instituto Universitário de Lisboa, Portugal
"A contabilização de contratos de futuros, forwards, opções e swap financeiros" (THESIS/DISSERTATION)
 Muito bom por unanimidade
1987/01/10 - 1992/07/30
Concluded
 Organização e Gestão de Empresas (Licenciatura)
ISCTE-Instituto Universitário de Lisboa, Portugal
Affiliation

Teaching in Higher Education

Category
Host institution 		Employer
2019/04 - Current Full Professor (University Teacher) Universidade de Lisboa Instituto Superior de Economia e Gestão, Portugal
2012/05/22 - 2019/04 Associate Professor (University Teacher) Universidade de Lisboa Instituto Superior de Economia e Gestão, Portugal
2010 - 2012 Associate Professor (University Teacher) ISCTE Business School, Portugal
ISCTE Business School, Portugal
2000 - 2010 Assistant Professor (University Teacher) ISCTE Business School, Portugal
1996 - 2000 Assistant (University Teacher) ISCTE Business School, Portugal
1992 - 1996 Trainee Assistant (University Teacher) ISCTE Business School, Portugal
Outputs

Publications

Book
  1. Morais, Ana. Manual de Contabilidade para Pequenas Entidades e Microentidades. Portugal: Edições APECA. 2018.
    Published
Book chapter
  1. Fábio Albuquerque; Maria Albertina Barreiro Rodrigues; Paula Gomes dos Santos; Ana Morais. "The Reporting of Non-Financial Information by SMEs". In Assessing the Answers to the Project of the Revised Directive 2014/95/EU, 90-109. {IGI, 2022.
    10.4018/978-1-7998-9410-0.ch005
Conference paper
  1. Maria Albertina Barreiro Rodrigues; Ana Isabel Morais; Claudia Ribeiro. "Assurance on integrated reporting ". 2017.
    10.23919/cisti.2017.7976062
  2. Rodrigues, M.A.B.; Morais, A.I.; Ribeiro, C.. "Assurance on integrated reporting <iR>,Relatórios de garantia de fiabilidade no Relato Integrado". 2017.
    10.23919/CISTI.2017.7976062
  3. Lourenço, Isabel Costa; Morais, Ana Isabel. "Aplicação das Normas do IASB em Portugal: as principais alterações". 2004.
Journal article
  1. Ana Clara Ferreira; Ana Morais. "Frequency of Interim Reporting and Impairment Losses on Financial Assets". Brazilian Business Review (2023): https://doi.org/10.15728/bbr.2023.20.2.1.en.
    10.15728/bbr.2023.20.2.1.en
  2. Ana Clara Ferreira; Ana Morais. "Frequência do Relato Intercalar e Perdas por Imparidade de Ativos Financeiros". Brazilian Business Review (2023): https://doi.org/10.15728/bbr.2023.20.2.1.pt.
    10.15728/bbr.2023.20.2.1.pt
  3. Ana Isabel Morais; Inês Pinto. "Does the Level of Enforcement Shape the Complexity in Accounting Standards?". International Journal of Financial Studies (2023): https://doi.org/10.3390/ijfs11010034.
    10.3390/ijfs11010034
  4. Joel Antunes; Ana Morais. "Efeitos da adoção da IFRS 16 — locações nas empresas cotadas no STOXX Europe 50". Innovar (2022): https://doi.org/10.15446/innovar.v33n88.106271.
    10.15446/innovar.v33n88.106271
  5. Daniela Penela; João Estevão; Ana Isabel Morais. "The Effect of IFRS Adoption on the Business Climate: A Country Perspective". Journal of Risk and Financial Management (2022): https://doi.org/10.3390/jrfm15120604.
    10.3390/jrfm15120604
  6. Teresa Eugénio; Sónia Gomes; Manuel Castelo Branco; Ana Isabel Morais. "Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal". Sustainability (2022): https://doi.org/10.3390/su142013469.
    10.3390/su142013469
  7. Ana Isabel Morais; Inês Pinto. "Classification of Equity Instruments under IFRS 9: Determinants and Consequences". Australian Accounting Review (2022): http://dx.doi.org/10.1111/auar.12381.
    10.1111/auar.12381
  8. Paula Gomes dos Santos; Fábio Albuquerque; Maria Albertina Barreiro Rodrigues; Ana Isabel Morais. "The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union". Sustainability (2022): https://doi.org/10.3390/su14052816.
    10.3390/su14052816
  9. Fialho, Ana; Morais, Ana; Costa, Rosalina Pisco. "Impression management strategies and water disclosures – the case of CDP A-list". Meditari Accountancy Research ahead-of-p ahead-of-p (2020): http://dx.doi.org/10.1108/medar-08-2019-0542.
    Accepted • 10.1108/medar-08-2019-0542
  10. Albuquerque, Daniela; Morais, Ana Isabel; Pinto, Inês. "The role of banking supervision in credit risk disclosures and loan loss provisions". Review of Business Management 22 4 (2020): 932-948. http://dx.doi.org/10.7819/rbgn.v22i4.4078.
    10.7819/rbgn.v22i4.4078
  11. Pinto, Inês; Morais, Ana Isabel; Quick, Reiner. "The impact of the precision of accounting standards on the expanded auditor’s report in the European Union". Journal of International Accounting, Auditing and Taxation 40 (2020): 100333. http://dx.doi.org/10.1016/j.intaccaudtax.2020.100333.
    10.1016/j.intaccaudtax.2020.100333
  12. Aust, Viktoria; Morais, Ana Isabel; Pinto, Inês. "How does foreign direct investment contribute to Sustainable Development Goals? Evidence from African countries". Journal of Cleaner Production 245 (2020): 118823. http://dx.doi.org/10.1016/j.jclepro.2019.118823.
    10.1016/j.jclepro.2019.118823
  13. Cristina Abad; Elisabetta Barone; Benita M. Gullkvist; Niclas Hellman; Ana Marques; Jan Marton; Stephani Mason; et al. "On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View". Accounting in Europe 17 1 (2020): 1-32. https://doi.org/10.1080/17449480.2019.1664753.
    10.1080/17449480.2019.1664753
  14. Ana Isabel Morais. "Are changes in international accounting standards making them more complex?". Accounting Forum (2020): 1-29. https://doi.org/10.1080/01559982.2019.1573781.
    10.1080/01559982.2019.1573781
  15. Catarina Ferreira; Ana Isabel Morais; Ferreira,Catarina; Morais,Ana Isabel. "Analysis of the relationship between company characteristics and key audit matters disclosed". Revista Contabilidade & Finanças (2019): https://doi.org/10.1590/1808-057x201909040.
    10.1590/1808-057x201909040
  16. Daniela Penela; Ana Isabel Morais; Amy Gregory. "An analytical inquiry on timeshare research: A continuously growing segment in the hospitality industry". International Journal of Hospitality Management 76 (2019): 132-151. https://doi.org/10.1016/j.ijhm.2018.04.003.
    10.1016/j.ijhm.2018.04.003
  17. Penela, D.C.A.; Morais, A.I.; Gregory, A.M.. "Is timeshare good for firm value and profitability? Evidence from segment reporting". International Journal of Contemporary Hospitality Management (2019): http://www.scopus.com/inward/record.url?eid=2-s2.0-85068122120&partnerID=MN8TOARS.
    10.1108/IJCHM-07-2018-0557
  18. Morais, A.I.; Pinto, I.. "Pension plans assumptions: the case of discount rate". Accounting Research Journal 32 1 (2019): 36-49. http://www.scopus.com/inward/record.url?eid=2-s2.0-85068977137&partnerID=MN8TOARS.
    10.1108/ARJ-02-2018-0041
  19. Pinto, I.; Morais, A.I.. "What matters in disclosures of key audit matters: Evidence from Europe". Journal of International Financial Management and Accounting 30 2 (2019): 145-162. http://www.scopus.com/inward/record.url?eid=2-s2.0-85059026840&partnerID=MN8TOARS.
    10.1111/jifm.12095
  20. Ana Isabel Morais; Ana Fialho; Andreia Dionísio. "Is the accounting quality after the mandatory adoption of IFRS a random walk? Evidence from Europe". Journal of Applied Accounting Research (2018): 00-00. https://doi.org/10.1108/JAAR-07-2016-0073.
    10.1108/JAAR-07-2016-0073
  21. Martins, M.M.; Morais, A.I.; Isidro, H.; Laureano, R.. "Intellectual Capital Disclosure: the Portuguese Case". Journal of the Knowledge Economy 9 4 (2018): 1224-1245. http://www.scopus.com/inward/record.url?eid=2-s2.0-85056597847&partnerID=MN8TOARS.
    10.1007/s13132-016-0412-6
  22. Alves, T.; Morais, Ana. "Business risk: financial reporting in Portugal and Spain". 17 8 (2017): 138-150.
    Published
  23. Mastins, M.; Morais, Ana; Isidro, Helena; Laureano, R.. "Intellectual capital disclosure the Portuguese case". (2016): 1-22.
    Published • DOI 10.1007/s13132-016-0412-6.
  24. Eugénio, Teresa; Lourenço, Isabel; Morais, Ana; Branco, M.. "The Impact of Media Pressure on Corporate Sustainability in the Cement Industry A Portuguese Case Study". 4 3 (2015): 25-35.
    Published
  25. Martins, M.; Morais, Ana; Isidro, Helena. "Disclosure of Intellectual Capital in Mediterranean Countries". 6 4 (2015): 329-342.
    Published
  26. Morais, A.I.. "Why companies choose to lease instead of buy? Insights from academic literature". Academia 26 5 (2013): 432-446. http://www.scopus.com/inward/record.url?eid=2-s2.0-84986031660&partnerID=MN8TOARS.
    10.1108/ARLA-07-2013-0091
  27. Susana Maria Teixeira da Silva; Ana Isabel Abranches Pereira de Carvalho Morais; José Dias Curto. "Disclosure of R&D activities". Global Business Perspectives 1 4 (2013): 391-417. https://doi.org/10.1007%2Fs40196-013-0029-0.
    10.1007/s40196-013-0029-0
  28. Pereira Eugénio, T.; Costa Lourenço, I.; Morais, A.I.; Teresa Pereira Eugénio; Isabel Costa Lourenço; Ana Isabel Morais. "Sustainability strategies of the company TimorL: extending the applicability of legitimacy theory". Management of Environmental Quality: An International Journal 24 5 (2013): 570-582. http://www.scopus.com/inward/record.url?eid=2-s2.0-84881048398&partnerID=MN8TOARS.
    10.1108/MEQ-03-2011-0017
  29. Morais, A.I.; Ana Isabel Morais. "Value relevance of alternative methods of accounting for actuarial gains and losses". International Journal of Accounting, Auditing and Performance Evaluation 8 1 (2012): 69-90. http://www.scopus.com/inward/record.url?eid=2-s2.0-84857351294&partnerID=MN8TOARS.
    10.1504/IJAAPE.2012.043966
  30. Curto, J.D.; Pinto, J.C.; Morais, A.I.; Lourenço, I.M.. "The heteroskedasticity-consistent covariance estimator in accounting". Review of Quantitative Finance and Accounting 37 4 (2011): 427-449. http://www.scopus.com/inward/record.url?eid=2-s2.0-80255135592&partnerID=MN8TOARS.
    10.1007/s11156-010-0212-1
  31. Teresa Eugénio; Isabel Costa Lourenço; Ana Isabel Morais. "Recent developments in social and environmental accounting research". Social Responsibility Journal 6 2 (2010): 286-305. https://doi.org/10.1108%2F17471111011051775.
    10.1108/17471111011051775
  32. Ana Morais; Ana Isabel Morais. "Actuarial gains and losses: the determinants of the accounting method". Pacific Accounting Review 22 1 (2010): 42-56. https://doi.org/10.1108%2F01140581011034218.
    10.1108/01140581011034218
  33. Morais, A.I.; Curto, J.D.. "Mandatory adoption of iasb standards: Value relevance and country-specific factors". Australian Accounting Review 19 2 (2009): 128-143. http://www.scopus.com/inward/record.url?eid=2-s2.0-70350268379&partnerID=MN8TOARS.
    10.1111/j.1835-2561.2009.00051.x
  34. Ana Isabel Morais; José Dias Curto. "Accounting quality and the adoption of IASB standards: portuguese evidence". Revista Contabilidade & Finanças 19 48 (2008): 103-111. https://doi.org/10.1590%2Fs1519-70772008000300009.
    10.1590/s1519-70772008000300009
  35. Morais, A.I.; Fialho, A.. "Do harmonised accounting standards lead to harmonised accounting practices? an empirical study of IAS 39 measurement requirements in some european Union countries". Australian Accounting Review 18 3 (2008): 224-236. http://www.scopus.com/inward/record.url?eid=2-s2.0-69049096061&partnerID=MN8TOARS.
    10.1111/j.1835-2561.2008.0027.x
  36. Ana Morais. "Value Relevance of Alternative Methods of Accounting for Actuarial Gains and Losses". SSRN Electronic Journal (2008): https://doi.org/10.2139%2Fssrn.1308526.
    10.2139/ssrn.1308526
Activities

Supervision

Thesis Title
Role 		Degree Subject (Type)
Institution / Organization
2015 - 2020 Regulação, Supervisão e Qualidade da Auditoria Financeira nas Entidades de Interesse Público no Contexto da União Europeia
Supervisor
 Gestão (PhD)
Universidade de Lisboa Instituto Superior de Economia e Gestão, Portugal
2018 - 2019 Matérias relevantes de auditoria: o caso do goodwill
Supervisor
Universidade de Lisboa Instituto Superior de Economia e Gestão, Portugal
2018 - 2019 O efeito da cultura na divulgação das Key Audit Matters: evidência de clientes europeus de uma BIG4
Supervisor
Universidade de Lisboa Instituto Superior de Economia e Gestão, Portugal
2018 - 2019 Divulgações sobre a corrupção
Supervisor
Universidade de Lisboa Instituto Superior de Economia e Gestão, Portugal
2018 - 2019 Divulgações sobre matérias ambientais: o caso das empresas do sector energético
Supervisor
Universidade de Lisboa Instituto Superior de Economia e Gestão, Portugal
2018 - 2019 Determinantes do lobbying por parte dos preparadores: o caso da norma sobre as locações
Supervisor
Universidade de Lisboa Instituto Superior de Economia e Gestão, Portugal
2018 - 2019 A adoção do Decreto-lei 66/2016 pelas empresas portuguesas
Supervisor
Universidade de Lisboa Instituto Superior de Economia e Gestão, Portugal
2018 - 2019 The effect of culture on the disclosure of Key Audit Matters
Supervisor
Universidade de Lisboa Instituto Superior de Economia e Gestão, Portugal
2018 - 2019 Determinantes da divulgação de Key Audit Matters por parte das empresas brasileiras
Supervisor
Universidade de Lisboa Instituto Superior de Economia e Gestão, Portugal
2014 - 2018 Firm value and accounting profitability impacts on U.S. hospitality companies: evidence from the operational segment of timeshare
Co-supervisor
Universidade de Lisboa Instituto Superior de Economia e Gestão, Portugal
2008 - 2015 A comparabilidade das Demonstrações Financeiras na Europa
Co-supervisor
ISCTE-Instituto Universitário de Lisboa, Portugal
2008 - 2015 Competitive harm and segment reporting under IFRS 8: evidence from European Union listed firms
Co-supervisor
ISCTE-Instituto Universitário de Lisboa, Portugal
2009 - 2013 Divulgação de informação sobre capital intelectual em Portugal: Nível de divulgação e factores determinantes
Co-supervisor
ISCTE-Instituto Universitário de Lisboa, Portugal
2007 - 2013 A adopção da IAS 16 na União Europeia – Estudo da Harmonização Material
Co-supervisor
Universidade de Évora, Portugal
2005 - 2009 Environmental and social accounting: the case of a Portuguese cement company
Co-supervisor
ISCTE-Instituto Universitário de Lisboa, Portugal
2002 - 2005 Divulgação do risco de negócio
Supervisor
ISCTE-Instituto Universitário de Lisboa, Portugal

Association member

Society Organization name Role
2018 - 2018 Secretária do Conselho Superior da Ordem dos Revisores Oficiais de Contas Ordem dos Revisores Oficiais de Contas
2009 - 2017 Ordem dos Revisores Oficiais de Contas Vogal do Conselho Diretivo da Ordem dos Revisores Oficiais de Contas

Committee member

Activity description
Role 		Institution / Organization
2012 - Current Presidente da Comissão de Avaliação Externa da área de Contabilidade da A3ES (Agência de Avaliação e Acreditação do Ensino Superior)
President / Vice-president
2013 - 2019 Membro da Comissão Executiva da Comissão de Normalização Contabilística
Member
2017 - 2017 Representante de Portugal no EFRAG-CFSS.
Member
2016 - 2017 Representante de Portugal no Accounting Regulatory Committee, em representação do Ministério das Finanças
Member
2016 - 2017 Representante de Portugal no Accounting Directive Committee, em representação do Ministério das Finanças
Member
2015 - 2017 Coordenadora do Comité de Normalização Contabilística Empresarial da Comissão de Normalização Contabilística
Coordinator

Journal scientific committee

Journal title (ISSN) Publisher
2020 - Current Sustainability ( 2071-1050)
2019 - Current European Journal of International Management (1751-6765)
2019 - Current Journal of International Financial Management & Accounting (1467-646X)
2018 - Current European Journal of Finance (1351847X) Chapman & Hall
2015 - Current European Management Journal (0263-2373)
2015 - Current Accounting in Europe (1744-9480) Taylor & Francis
2011 - Current Australian Accounting Review (¿1035-6908)