http://hdl.handle.net/10174/1112 Sun, 05 Apr 2026 11:29:54 GMT 2026-04-05T11:29:54Z http://hdl.handle.net/10174/39551 Title: Has There Been Research in the Last 20 Years on Forensic Audit and Fraud to the Agribusiness Sector? A Literature Review - XXV Encontro REALP Authors: Cumbana, Diamantina; Ventura, José Biléu Editors: Morais, Manuela; Mussagy, Aidate Abstract: As one of the ways to detected fraud in organizations, forensic auditing can be used not only to look for evidence and fraudulent to answer for their bad actions in court. It can help prevent fraud and empower employees of organizations to realize that committing fraud leads to strong sanctions and can culminate in detention. The agribusiness sector is not immune to fraud. There is a need to use sustainability throughout the production and distribution chain in this sector. Wed, 01 Jan 2025 00:00:00 GMT http://hdl.handle.net/10174/39551 2025-01-01T00:00:00Z http://hdl.handle.net/10174/39549 Title: What Have Happened in the Past 20 Years to Financial Audit and Fraud in the Agribusiness Sector? A review - XXV Encontro REALP Authors: Cumbana, Diamantina; Ventura, José Biléu Editors: Morais, Manuela; Mussagy, Aidate Abstract: Financial auditing is closely linked to organizations. The role of the financial auditor is to verify whether the financial statements reflect the reality of organizations in a relevant way. The role of the financial auditor through his or her financial audit work is extremely important for organizations in all sectors in general and in the agribusiness sector in particular. However, studies on financial auditing and fraud targeting the agribusiness sector are non-existent. Wed, 01 Jan 2025 00:00:00 GMT http://hdl.handle.net/10174/39549 2025-01-01T00:00:00Z http://hdl.handle.net/10174/39386 Title: WHAT HAVE HAPPENED IN THE PAST 20 YEARS TO FINANCIAL AUDIT AND FRAUD IN THE AGRIBUSINESS: A REVIEW - Second Economy of Francesco Portugal Conference - Book of Proceedings Authors: Cumbana, Diamantina; Ventura, José Editors: Belucio, Matheus; Fuinhas, José Alberto; Mendes, Américo Abstract: Financial auditing is closely linked to the organizations, so thus auditors are called upon to confirm through their audit reports and their opinion whether the financial statements they have audited are compliant or not to the reality of the organization. And at the agribusiness this is relevant even the agribusiness is combined or not with sustainability. Our research aims to understand what academics have been investigating about financialnaudit and fraud over the last 20 years in this sector. And what are the prominent authors are, publications, the overview the themes and update the research agenda. Wed, 01 Jan 2025 00:00:00 GMT http://hdl.handle.net/10174/39386 2025-01-01T00:00:00Z http://hdl.handle.net/10174/38222 Title: Career Construction Counseling: Exploring Intervention, Intensity, and Outcomes Authors: Sampaio, Célia; Almeida, Patricia; Taveira, Maria; Silva, Filipa; Cardoso, Paulo; Silva, Ana Daniela Abstract: Mark Savickas’s Career Construction counseling model aims to help individuals develop a narrative identity that gives meaning to their transitions, helps with emotional regulation, and allows them to project into the future, encouraging them to act. Supporting the reconstruction of narrative identity promotes the emergence of new career plans in a constantly changing and transitioning context. This study utilized real counseling cases based on the career development counseling model to analyze the effectiveness of the intervention in relation to the number of sessions attended. The sample consisted of 43 participants, including 29 (67.4%) women and 14 (32.6%) men, with ages ranging from 18 to 52 years (M=28.79; SD=8.847). Participants completed a sociodemographic questionnaire and measures of vocational identity, certainty, career decision-making, depressive symptoms, and psychological stress at the beginning and end of counseling sessions. Results of a t-test comparing means revealed no significant difference in intervention outcomes between the group receiving three sessions and the group receiving four or more sessions. Furthermore, Spearman correlations indicated a negative relationship between decision-making ability at the end of counseling and the number of sessions attended. In conclusion, the effectiveness of the counseling model did not appear to be consistently influenced by the number of sessions, with an increasing number potentially negatively impacting decision-making abilities. These findings suggest the need for further research to explore factors that could enhance the effectiveness of this counseling model. Mon, 16 Sep 2024 23:00:00 GMT http://hdl.handle.net/10174/38222 2024-09-16T23:00:00Z