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. Member of the Board of Directors of the University of Minho Cultural unit House of Knowledge (since January 2020). Director of the Accounting undergraduate degree (January 2017 to January 2018). Vice-Director of the Accounting undergraduate degree (July 2012 to January 2017; Since January 2020).
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
Silva, A. P., Fontes, A., Menezes, C., & Montenegro, T. M. (2023). Transitioning to an IFRS-Based Accounting System: Longitudinal Insights from Practitioners in Portugal. Sustainability, 15(20), 15121–15142. DOI
Montenegro, T. M. (2022). Lúcia Lima Rodrigues: A Lifetime Example. De Computis- Revista Española De Historia De La Contabilidad - Spanish Journal of Accounting History, 19(2), 153–158. DOI
Montenegro, T. M. (2021). Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study . Sustainability, 13(20), 11166. 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., & 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
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
Montenegro, T. M., Meira, P., & Silva, S. (2023). The investors’ prospects on mandatory auditor rotation: evidence from Euronext Lisbon. Quantitative Finance and Economics, 7(3), 440–462. DOI
Silva, A. P., Fontes, A., Menezes, C., & Montenegro, T. M. (2023). Transitioning to an IFRS-Based Accounting System: Longitudinal Insights from Practitioners in Portugal. Sustainability, 15(20), 15121–15142. DOI
Montenegro, T. M. (2022). Lúcia Lima Rodrigues: A Lifetime Example. De Computis- Revista Española De Historia De La Contabilidad - Spanish Journal of Accounting History, 19(2), 153–158. 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
Montenegro, T. M. (2021). Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study . Sustainability, 13(20), 11166. DOI
M., M. T., & L., R. L. (2020). Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management. Journal of Academic Ethics, 18(3), 301–332. DOI
Marques, M., Pinho, C., & Montenegro, T. M. (2019). The effect of international income shifting on the link between real investment and corporate taxation. Journal of International Accounting, Auditing and Taxation, 36. 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 Auditing
Master
Financial Accounting I
Bachelor
Financial Accounting II
Bachelor
Management Seminar
Doctorate