Assistant Professor at the School of Economics and Management of the University of Minho (EEG/UM), having joined in September 2002. Member of EEG School Council, from 2013 to 2019. Member of the Coordination Team of the EEGenerating Skills, the EEG’s Transferable Skills Development Programme, from 2013 to 2018. In the past she was accountant at TAP Portugal, auditor in two Portuguese audit firms, and provided services of Certified Accountant to several Portuguese companies. She is member of the European Institute for Advanced Studies in Management (EIASM), the European Accounting Association (EAA), the European Auditing Research Network (EARNet), and of the Ordem dos Contabilístas Certificados (CC).
Financial Audit: Audit Quality; Independence on Auditing; Audit Reporting; Human Capital. Financial Information Quality and Earnings Management. Corporate Governance.
Selected publications
Montenegro, T. M., Oliveira, L., & Lopes, M. S. (2018). A adequabilidade do controle interno no Comando da Aeronáutica: uma percepção endógena. Innovar: Revista De Ciencias Administrativas y Sociales, 28(68), 51–66. DOI
Montenegro, T. M. (2017). Religiosity and corporate financial reporting: evidence from a European country. Journal of Management, Spirituality and Religion, 14(1), 48–80. DOI
Montenegro, T. M., & Bras, F. A. (2015). Audit Quality - A Resource-Based Perspective. Caspian Journal of Applied Sciences Research, 4(2), 19–46. DOI
Montenegro, T. M., & Bras, F. A. (2015). Audit quality: does gender composition of audit firms matter? Revista Espanola De Financiacion y Contabilidad/Spanish Journal of Finance and Accounting, 44(3), 264–297. DOI
Other publications
M., M., C., P., & M., M. T. The effect of international income shifting on the link between real investment and corporate taxation. Journal of International Accounting, Auditing and Taxation. DOI
Montenegro, T. M., & Brás, F. (2018). A Review of the Concept and Measures of Audit Quality in Three Decades of Research. International Journal of Accounting, Auditing and Performance Evaluation, 14(2/3), 183–253. DOI
Montenegro, T. M., Oliveira, L., & Lopes, M. S. (2018). A adequabilidade do controle interno no Comando da Aeronáutica: uma percepção endógena. Innovar: Revista De Ciencias Administrativas y Sociales, 28(68), 51–66. DOI
Montenegro, T. M. (2017). Accounting, Capitalism and the Revealed Religions - A Study of Christianity, Judaism and Islam. Accounting in Europe, 14(3), 430–433 . DOI
Montenegro, T. M. (2017). Religiosity and corporate financial reporting: evidence from a European country. Journal of Management, Spirituality and Religion, 14(1), 48–80. DOI
Montenegro, T. M., & Celente, A. L. I. (2016). A Auditoria do Setor Público como Instrumento de Accountability - Estudo de Caso na Marinha do Brasil. Revista De Gestão e Projetos - GeP, 7(3), 29–47. DOI
Montenegro, T. M., & Bras, F. A. (2015). Audit Quality - A Resource-Based Perspective. Caspian Journal of Applied Sciences Research, 4(2), 19–46. DOI
Montenegro, T. M., & Bras, F. A. (2015). Audit quality: does gender composition of audit firms matter? Revista Espanola De Financiacion y Contabilidad/Spanish Journal of Finance and Accounting, 44(3), 264–297. DOI
Financial and Tax Auditing
Master's
Principles of Auditing
Master's
Advanced Topics in Auditing
Doctorate