Repository logo
 

FEC2-Artigos (em revistas ou actas indexadas)

Permanent URI for this collection

Conteúdo: Artigos em revistas ou actas de conferências indexadas

a) incluídas na

b) ou incluídas nas seguintes bases de dados:

    » Latindex
    (Sistema Regional de Información para Revistas Científicas de América Latina, Caribe, España y Portugal: www.latindex.unam.mx)

Browse

Recent Submissions

Now showing 1 - 10 of 610
  • The relationship between time pressure, ethical culture and audit quality
    Publication . Samagaio, Antonio; Morais Francisco, Paulo; Felício, Teresa; Matos, Pedro Verga
    PurposeThis study aims to analyze the effect of time pressure and the ethical culture of audit firms on audit quality expressed through professional skepticism and reduced audit quality practices (RAQP). Furthermore, the study explores the moderating role of ethical culture in the relationship between the remaining variables.Design/methodology/approachThis study uses a sample of 96 auditors, whose data were collected through an electronic questionnaire. The results were derived from the partial least squares-structural equation modeling method and necessity condition analysis.FindingsThe results show that the propensity to incur RAQP increases when auditors are subject to a context of greater time pressure and weak ethical culture. Moreover, ethical culture is positively associated with the auditors' skepticism trait. The study shows that ethical culture is a necessary condition for professional skepticism, and that time pressure is also a factor that must be present for RAQP to occur. We found no evidence that the skeptical trait is influenced by time pressure and that ethical culture moderates the relationship between time pressure and audit quality.Originality/valueThis study reinforces the empirical evidence that the characteristics of audit firms are relevant in improving audit quality. By combining the logics of sufficiency and necessity, it is possible to better understand the causal relationship between audit quality, time pressure and ethical culture, advancing the theorization of the phenomena observed in auditing firms. The findings of this work are equally valuable for regulators and auditing firms to take initiatives to improve their performance in order to reinforce their social function.
  • How do GCC countries stocks interact with US and European debt markets?
    Publication . Hanif, Waqas; Khoury, Rim El; Gubareva, Mariya
    This study conducts a comprehensive analysis of interconnectedness in Gulf Cooperation Council (GCC) equity markets and global bond markets, primarily focusing on European Monetary Union (EMU) and US bonds, from July 2007 to September 2023. Using innovative methodologies such as quantile connectedness and quantile coherency, we capture the dynamic relationships across different market conditions, particularly during extreme events. The quantile connectedness includes a moderate to low degree of interconnectedness during normal market conditions, intensifying during extreme market conditions. The United Arab Emirates (UAE) and Saudi Arabia are identified as influential players, transcending borders to impact returns in other GCC markets. Roles of GCC countries as net transmitters or receivers of returns shift over time, necessitating adaptable investment strategies. The interconnectedness of GCC markets with bonds responds differently to global crises and turbulences, including geopolitical and health crises. Our quantile coherence analysis provides insights for risk management and portfolio allocation. These findings have crucial implications for investors, encouraging adaptive asset allocation strategies, and for policymakers to monitor intra-regional spillovers in shaping market dynamics.
  • Sensory experience of visitors with hearing impairment on a rural island destination
    Publication . Chan, Chung-Shing; Wong, Shing Yan; Tam, Veleda; MIGUEL AGAPITO, DORA LÚCIA
    This study aims to examine the sensory experiences of visitors with hearing impairment (HI) in the context of a rural destination. A series of field visits have been run over four seasons at the island of Yim Tin Tsai (YTT) in Hong Kong, involving 85 participants without impairment and 78 participants with HI. Spatial mapping and focus group discussions have been employed to perceive their sensory impressions and appraisals of YTT. The empirical data collected offers opportunities for in-depth examination of multisensory experiences of visitors with HI from a spatial perspective, as well as any differences with participants without impairment regarding their sensory perceptions. The paper concludes by emphasizing the importance of offering a vivid multisensory environment by preserving and utilizing the natural landscape, such that visitors with HI can be left with a fulfilling and rewarding experience.
  • Building company resilience: Determinants in the tourism industry
    Publication . Jesus, Carina; Serra Coelho, Luís Miguel; Ramos, Celia
    What characteristics enable a company in the tourism industry to withstand and recover from disruptive events such as a global pandemic or a war? How can these firms enhance their resilience? This paper presents a systematic literature review of peer-reviewed publications on company resilience within the tourism industry to address these critical questions. Despite the current significance of these topics, existing research is fragmented and unconsolidated. Our findings reveal a range of perspectives and factors that influence company resilience, with clear evidence that human capital plays a pivotal role in the tourism industry’s ability to remain resilient. We also identify theoretical and practical implications, along with directions for future research.
  • User-generated content and its impact on purchase intent for tourism products: a comparative analysis of millennials and centennials on tiktok
    Publication . Ramos, Eva Correia; Ramos, Celia
    In an increasingly technological society, online social networks are essential to support consumer purchasing decisions, primarily through User Generated Content (UGC). In this research, we look at the influence of UGC on purchase intent applied to the tourism product on the TikTok social network. In this sense, a survey was applied to TikTok users aged between 18 and 42 to compare their behaviour with that of the two generations: Millennials and Centennials. The results indicate a relationship of influence between credibility and the usefulness of information and between usefulness and social influence on the intention to buy tourism products and services. In addition, a comparison was made between the results of the sample of individuals belonging to the Millennial Generation and the sample of individuals belonging to the Centennial Generation, with the main discrepancy in the results being the relationship between the need for information and the usefulness of information. These insights pave the way for further research aimed at establishing more robust conclusions in this area.
  • Are interconnectedness and spillover alike across green sectors during the COVID-19 and the Russia–Ukraine conflict?
    Publication . Hanif, Waqas; El Khoury, Rim; Arfaoui, Nadia; Hammoudeh, Shawkat
    This study investigates interconnectedness and spillover dynamics among nineteen clean energy equity subsectors during the COVID-19 pandemic and the Russia-Ukraine conflict. Using the Time-Varying Parameter Vector Autoregression (TVP-VAR) Joint Connectedness approach, the findings reveal intensified interconnectedness during crises, with the Total Connectedness Index (TCI) surpassing 100 % during COVID-19, while stabilizing amid the Russia-Ukraine conflict, indicating a partial resilience in clean energy markets. Sub-sectors such as Energy Management, Recycling, and Water consistently serve as risk transmitters, while Wind and Geothermal absorb risks, emphasizing heterogeneous roles within the sector. This high level of interconnectedness limits the ability to reduce risks within the clean energy sector alone during turbulent times. Policy interventions, such as subsidies and regulatory support for critical risk-transmitting sub-sectors, could stabilize the market and reduce systemic vulnerabilities. Sectors like Solar and Smart Grid adapt to market conditions, taking on different roles depending on crisis-specific factors, particularly in response to energy security and sustainability policies. Investors may enhance their portfolio stability by focusing on the risk-absorbing subsectors, such as Wind and Geothermal, and also adopting dynamic asset allocation strategies during crises.
  • From passion to burnout: the role of work–family conflict and job satisfaction in the workplace
    Publication . Sousa, Cátia; Albino Ferro, Ana Sofia
    In the modern workplace, understanding the dynamics of work passion and its consequences on employee well-being is crucial. This quantitative study, conducted with Portuguese workers, seeks to examine and validate the Dualistic Model of Passion, which distinguishes between harmonious and obsessive passion, while also exploring the intricate relationships among work passion, job satisfaction, work-family conflict, and burnout. Using mediation analyses and structural equation modeling (SEM), a convenience sample of 326 participants (169 men and 157 women), aged between 19 and 69 years (M = 41.31, SD = 10.52), was analyzed to uncover how different types of work passion-obsessive and harmonious-impact professional outcomes and well-being. The findings reveal that obsessive passion for work is a significant predictor of work-family conflict, which, in turn, escalates the risk of burnout. In contrast, harmonious passion is positively associated with increased job satisfaction and acts as a buffer against the negative effects of work-family conflict. Notably, contrary to initial assumptions, obsessive passion does not directly precipitate burnout. Mediation analyses confirmed that work-family conflict plays a key role in this process, while SEM results demonstrated strong model fit indices, reinforcing its relevance and applicability in organizational settings. These results offer crucial insights for both theoretical advancement and practical applications, highlighting the importance of fostering a work environment that nurtures harmonious passion. By doing so, organizations can mitigate conflict and burnout while promoting higher levels of job satisfaction among employees.
  • Academic self-initiated expatriates’ management in host transnational higher education institutions: motivations, perceived challenges and work performance
    Publication . Tran, Nguyen Hai Ngan; Amado, Carla; Pereira dos Santos, Sérgio
    This study aims to enhance sustainable global human capital management in transnational higher education (TNHE) by exploring the motivations of academic self-initiated expatriates (ASIEs) and the incentives for host institutions to attract international talent. Grounded in the international adjustment framework and the ability, motivation and opportunity (AMO) framework, it addresses the underexplored management of ASIEs within TNHE contexts, identifying factors that enhance their adjustment, motivation and performance.Design/methodology/approachUsing a qualitative research approach, the study employed predefined theoretical frameworks to conduct 22 in-depth interviews with both host institution managers and ASIEs in 11 TNHE programmes across Vietnam.FindingsThe study reveals significant gender imbalances among ASIEs, with most originating from non-English-speaking countries. Visa and work permit acquisition challenges are prominent for both ASIEs and host institutions. Although ASIEs' qualifications are highly valued, adaptability proves to be a more decisive criterion for selection. Most participants reported job satisfaction; however, notable differences emerged regarding motivations, salary expectations, retention preferences, performance management and determinants of success in expatriate roles.Originality/valueThis study contributes to TNHE literature by providing tailored recommendations for sustaining ASIEs' management practices. By extending the AMO framework to TNHE, this research offers actionable insights into the role of culturally tailored motivation- and opportunity-enhancing practices that can help mitigate ASIEs' adaptation challenges. The findings underscore the need for targeted human resource management (HRM) policies that address the specific needs of ASIEs, aiming to strengthen ASIEs' retention and institutional alignment.
  • Clustered patterns of household water consumption in Portuguese municipalities: do regional location and population trajectory matter?
    Publication . Jacinto, Gonçalo; Barreira, Ana Paula
    Portugal faces water scarcity challenges, yet studies on per-household water consumption are limited. This study aims to address this gap by employing cluster analyses to assess how population trajectories, a previously overlooked aspect, and the regional location influence per-household monthly water consumption across 122 municipalities. Findings highlight higher consumption in the South despite lower prices. Municipalities experiencing population growth and those with long-term population declines show higher per-household water consumption but lower prices. Interestingly, while higher prices correlate with lower consumption, southern municipalities show increased prices without reduced consumption. Clustering reveals slight changes in consumption patterns from 2011 to 2020.
  • Certification, maintenance and decertification of standardised innovation management systems: Motivations, barriers and benefits
    Publication . MENDES DE SABOYA, LIANA; Candido, Carlos Joaquim Farias; Cesário, Marisa
    The role of standardised innovation management systems (SIMS) in fostering organisational innovation has been largely overlooked in the literature. This study addresses this gap by investigating the certification, maintenance, and decertification of SIMS. Using a descriptive and inductive methodology, the research analyses primary data from 94 Portuguese organisations with certified SIMS. The findings reveal a strong prevalence of internal motivations for certification, low implementation obstacles, and significant benefits, suggesting that these firms have successfully internalised the SIMS standard into their innovation management processes. Maintenance motivations are also strong, particularly internal ones, which align well with the critical success factors for sustaining certification. The benefits of maintaining SIMS are substantial, particularly internal benefits, as initial external motivations for certification often evolve into internal maintenance motivations. Decertification motivations and propensity are weak among the sample firms. Expectations of negative performance impacts following potential decertification are also low, likely because these organisations have effectively internalised the SIMS standard. This study is the first to explore the maintenance and decertification of SIMS, providing evidence that SIMS can deliver substantial benefits, be efficiently maintained, and continuously enhance innovation and competitiveness. As a result, most organisations exhibit little interest in decertification. The findings offer significant contributions to research and provide actionable insights for practitioners, suggesting that innovation management systems can indeed be standardised with considerable benefits.