Member of the Management Department of University of Minho. From 2010 to 2016, Director of the Accounting undergraduate degree. From 2012 to 2016, member representative of the undergraduate studies in the Pedagogical Board of the School of Economics and Management. Since 2014, member of the Coordination Commission of the Management Department, representing Accounting. Since 2016 is deputy director of Management Department. Coordinator of two Executive Business Education (UMinho-Exec) training courses: Accounting for Non-financial people and Environmental and Social Responsibility.
Financial Accounting
Corporate Social Responsibility
Accounting and Human Capital
Education and Accounting
Corporate Governance
Integrated Reporting
Selected publications
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
Amorim, V., & Brás, F. (2011). Estudo da divulgação de informação sobre a responsabilidade social empresarial. Informacao e Sociedade, 21(2), 65–86. DOI
Brás, F. A. (2007). Necessidade e dificuldades em valorizar o capital humano. Tékhne - Review of Applied Management Studies, IV(7), 291–319. DOI
Brás, F. A., & Rodrigues, L. L. (2007). Accounting for firms' training programs: an exploratory study. Journal of Human Resource Costing and Accounting, 11(3), 229–250. DOI
Other publications
Carneiro, C., & Brás, F. A. Evolução do marco legal do terceiro setor brasileiro. In T. Reuters-Aranzadi (Ed.), Investigar hoy en la Universidad de mañana. Navarra (Spain): Thomson Reuters-Aranzadi. DOI
Marques, M., Montenegro, T. M., & Brás, F. A. (2024). Tax Avoidance and Corporate Social Responsibility: A Meta-Analysis. Journal of the American Taxation Association, 46(1), 137–156. DOI
Barreto, C., & Brás, F. A. (2023). The impact of SMES characteristics on management accounting practices: Evidence from the state of Amazonas. Contaduria y Administración, 68(3), 79–106. DOI
Carneiro, C., Brás, F. A., & de Fátima Araújo Frazão, M. (2022). Evolução do Marco Legal do Terceiro Setor Brasileiro. Revista De Gestão, Finanças e Contabilidade, 12(2), 1–15. DOI
Montenegro, T. M., & Brás, F. A. (2022). Scandal in the Portuguese banking sector – how a banking specific earnings management model predicted the fall of a family business group. Green Finance, 4(3), 364–386. DOI
Brás, F. A. (2018). A contabilidade como elo de ligação entre os modelos de excelência empresarial e a responsabilidade social empresarial. AECA - Revista De La Asociación Española De Contabilidad y Administración De Empresas, Septiembre(123), 2–4. DOI
Brás, F. A. (2018). Corporate social responsibility reporting and sustainability. In C. Machado & J. P. Davim (Eds.), Micro MBA: Theory and Practice (pp. 27–50). Berlin/Boston: De Gruyter. 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
Brás, F. A. (2015). Human Capital Accounting: A Contribution to Innovation Management or a Fairy Tale? In C. Machado & P. Davim (Eds.), Innovation Management In Research and Industry (pp. 111–134). Berlin, Boston: De Gruyter. 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
Góis, C., & Brás, F. A. (2013). In the aftermath of the Bologna Process: Exploring the master students' perceptions on accounting in two Portuguese higher education institutions. Educade - The Spanish Journal of Accounting, Finance and Management Education, (4), 34–55. DOI
Henriques, J. P., & Brás, F. A. (2013). Caracterização do relacionamento bancário num contexto de normas contabilísticas internacionais para pequenas e médias empresas: o caso de Portugal. . Estudos Do ISCA, IV(5), 1–19. DOI
Amorim, V., & Brás, F. (2011). Estudo da divulgação de informação sobre a responsabilidade social empresarial. Informacao e Sociedade, 21(2), 65–86. DOI
Brás, F. A. (2007). Necessidade e dificuldades em valorizar o capital humano. Tékhne - Review of Applied Management Studies, IV(7), 291–319. DOI
Brás, F. A., & Rodrigues, L. L. (2007). Accounting for firms' training programs: an exploratory study. Journal of Human Resource Costing and Accounting, 11(3), 229–250. DOI
Advanced Financial Accounting
Master
Financial Accounting I
Bachelor
Accounting for Managers
Master
Advanced Financial and Non-Financial Reporting
Doctorate
