António Samagaio

Purpose: This study aims to examine the mediating role of organizational capabilities in the relationship between the management controls systems (MCSs) adopted by city councils and their performance. To achieve this, it pursues two objectives: to analyze the impact of MCSs adopted by city councils on organizational capabilities; and to examine the mediating effect of organizational capabilities on the relationship between MCSs and both financial and nonfinancial performance. Design/methodology/approach: This study is based on a sample of 123 Portuguese city councils. The analysis was conducted using partial least square structural equation modeling and necessary condition analysis (NCA). Findings: The results show that informal controls play a crucial role in developing organizational capabilities within city councils, and the relationship between informal controls and liquidity is nonlinear. In addition, the authors found that MCSs and some capabilities are necessary conditions to achieve different performance outcomes in these entities. Originality/value: In an environment characterized by bureaucracy and strict legal compliance, where formal controls are often applied transversally, this study strengthens the empirical evidence that informal controls are very important for developing organizational capabilities. By adopting a multi-method approach using NCA and conducting a robustness analysis, the authors were able to identify nonlinear relationships between the variables under study. The results offer valuable insights for public managers into the controls and capabilities that can enhance city council performance.

Purpose: This 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/approach: This 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. Findings: The 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/value: This 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.

Purpose: The present study aims to analyze the influence of stress, job satisfaction and work–life balance on auditors’ job performance and examine the moderating effect of telework on previous relationships.Design/methodology/approach: The research data are collected through an electronic questionnaire with 322 Portuguese auditors. We used a partial least squares–structural equation model and fuzzy set quality comparative analysis to test our hypotheses.Findings: There is a positive relationship between job satisfaction and job performance. Conflict, positively, and ambiguity, negatively (components of stress), influence job performance. Work–family conflict was shown to be equally impactful in decreasing auditors’ technical knowledge and ability, and this effect was amplified in the presence of telework. The results show the existence of a complex structure of configurational arrangements that are sufficient to achieve high job performance.Practical implications: Audit firms need to pay attention to employees’ feelings related to their work since their well-being affects their job performance. In general, the teleworking context did not affect the relationships studied, which means that audit firms can enjoy its advantages without compromising audit quality.Originality/value: The study contributes to the growing literature on the determinants of auditor performance. The inclusion of teleworking as a contingent factor is a theoretical innovation in auditing studies. The results emphasize the importance of researchers including the multi-method approach for a better understanding of the complex structure of configurations that are sufficient for job performance.

Purpose: This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.Design/methodology/approach: The sample is constituted by Portuguese internal auditors, and the methodology includes the use of partial least squares – structuring equation model (PLS-SEM) to test the hypothesis under study.Findings: The results show that there is a negative relationship between reduced audit quality practices (RAQP) and organizational commitment and independence. The results found that time pressure positively affect RAQP. There is no evidence that perceived organizational support (POS) and risk profile are determinants of RAQP.Originality/value: This work contributes by extending the literature about the determinants of internal audit quality, but also to the practice by understanding the factors that influence the behavior of internal auditors and by making recommendations that allow an improvement of the quality of internal auditing.

This paper analyses the determinants of banking sector performance in Mozambique over the period 2008 to 2016. For this purpose, 11 determinants were considered, classified into bank specific, banking-industry specific and macroeconomic specific factors, whose hypotheses were tested using the multiple linear regression model, for a sample of eight commercial banks. We find that banks' return on assets was positively influenced by capital adequacy, diversification, and inflation, while liquidity risk and banking efficiency had a negative effect. Regarding return on equity, the explanatory variables with a positive effect were asset quality and level of bank concentration, while the degree of diversification of the bank's activity had a negative effect. Moreover, the variables size, bank deposits, the country's economic growth rate and the central bank's key interest rate had no significant relevance in explaining bank performance in Mozambique.

The literature is fertile in studies that examine the determinants of internal and external auditors’ adoption of computer-assisted audit tools and techniques (CAATs), often ignoring their practical effects on audit quality and organizational performance. This study provides novel evidence on the type of CAATs used by internal auditors, tests the effect of their adoption on corporate sustainability, and explores the moderating effect of organizational characteristics. In this paper, we used data from Portuguese internal auditors collected through a survey, whose research hypotheses were analyzed by the partial least squares–structural equation modeling technique. We found that internal auditors use CAATs moderately in the exercise of their tasks. The results of our study show that there is a strong and positive effect of the use of CAATs by internal auditors on fraud detection in the purchase-to-pay business process, and that the intensity of this relationship is not influenced by the type and size of the entity. This study complements previous research and provides support to practitioners’ decisions that can boost the use of CAATs in internal auditing to make organizations more sustainable.

Purpose – This study analyzes citizens’ behavior in relation to sales invoices in the context of collaborating with the Portuguese Tax Administration on tax compliance. Specifically, we address two research questions: i) we identify the determinants that lead to individual taxpayers requesting invoices with(out) a tax identification number, and ii) we identify the sociodemographic characteristics that are associated with these behaviors. Theoretical framework – This research draws on the insights of tax compliance and empirical work on the motivations for taxpayers to request a sales invoice. Design/methodology/approach – The study uses the survey method and data were collected through a questionnaire made available on an electronic platform. The study applies principal component analysis and cluster analysis to a sample of 240 Portuguese individual taxpayers. Findings – The results show that invoice requests is a complex phenomenon, since it is associated with intrinsic (e.g. social norms) and extrinsic (e.g. tax benefits) motivations of taxpayers. The results also indicate that the “lottery invoice” is a factor with little relevance. Our study identified four factors that synthesize taxpayer behaviors: the positive influence index, the inhibition index, the disengagement/distance index, and the indulgence index. Moreover, the results show that a high heterogeneity of taxpayer behaviors, since five clusters were identified, as well as the influence of some sociodemographic characteristics (age and education), which should be considered when interpreting the behaviors. Practical & social implications of research – The results obtained could be used by the government and tax authority to design and implement current and/or future measures to combat tax evasion and interact with taxpayers. Originality/value – This work contributes to the knowledge of the reasons that lead citizens to cooperate with tax authorities in pursuing tax evasion, revealing that the attitude of asking for an invoice with a tax identification number is a complex phenomenon. The study allows us to broaden the knowledge on the positive rewards of tax compliance, which is an under-studied field of tax research. Keywords – invoice, tax compliance, taxpayer behavior, tax benefits. Purpose – This study analyzes citizens’ behavior in relation to sales invoices in the context of collaborating with the Portuguese Tax Administration on tax compliance. Specifically, we address two research questions: i) we identify the determinants that lead to individual taxpayers requesting invoices with(out) a tax identification number, and ii) we identify the sociodemographic characteristics that are associated with these behaviors. Theoretical framework – This research draws on the insights of tax compliance and empirical work on the motivations for taxpayers to request a sales invoice. Design/methodology/approach – The study uses the survey method and data were collected through a questionnaire made available on an electronic platform. The study applies principal component analysis and cluster analysis to a sample of 240 Portuguese individual taxpayers. Findings – The results show that invoice requests is a complex phenomenon, since it is associated with intrinsic (e.g. social norms) and extrinsic (e.g. tax benefits) motivations of taxpayers. The results also indicate that the “lottery invoice” is a factor with little relevance. Our study identified four factors that synthesize taxpayer behaviors: the positive influence index, the inhibition index, the disengagement/distance index, and the indulgence index. Moreover, the results show that a high heterogeneity of taxpayer behaviors, since five clusters were identified, as well as the influence of some sociodemographic characteristics (age and education), which should be considered when interpreting the behaviors. Practical & social implications of research – The results obtained could be used by the government and tax authority to design and implement current and/or future measures to combat tax evasion and interact with taxpayers. Originality/value – This work contributes to the knowledge of the reasons that lead citizens to cooperate with tax authorities in pursuing tax evasion, revealing that the attitude of asking for an invoice with a tax identification number is a complex phenomenon. The study allows us to broaden the knowledge on the positive rewards of tax compliance, which is an under-studied field of tax research. Keywords – invoice, tax compliance, taxpayer behavior, tax benefits. Objetivo – Este estudo analisa o comportamento de cidadãos em relação à emissão de notas fiscais de vendas no contexto da colaboração com a Administração Tributária portuguesa para o cumprimento fiscal. Especificamente, abordamos duas questões da pesquisa: i) identificamos os determinantes da solicitação de notas fiscais com ou sem o número de identificação fiscal por contribuintes únicos; e (ii) identificamos características sociodemográficas que estão associadas a esses comportamentos. Referencial teórico – Esta pesquisa se baseia nos insights do trabalho sobre cumprimento fiscal e do trabalho empírico sobre as motivações dos contribuintes para solicitar nota fiscal de vendas. Metodologia: O estudo utilizou o método de pesquisa e os dados foram coletados por meio de um questionário disponibilizado em uma plataforma eletrônica. O estudo emprega análise do componente principal e análise de clusters em uma amostra de 240 contribuintes individuais portugueses. Resultados: Os resultados mostram que solicitar nota fiscal é um fenômeno complexo, já que está associado a motivações intrínsecas...