Carolina Gomes Baltazar, alumna of the Master's programme in Auditing and Taxation at Católica Porto Business School, and Luísa Anacoreta, a lecturer at the school, have published an article in the journal Cadernos do Mercado Mobiliário de Valores. With the theme "Audit Quality Indicators: the Portuguese model", the article is the result of the final master's work carried out by Carolina Gomes Baltazar and supervised by Luísa Anacoreta.

The main focus was to analyse the national reality in order to improve audit quality and increase transparency. The object of study was therefore the recent AQI (Audit Quality Indicators) model developed by the Portuguese Securities Market Commission, comparing it to international reference models.

For the authors, "some conclusions were drawn that can be useful in decision-making, such as the importance of selecting and publicising the metrics in order to achieve the objectives set by the model, the need for the information to be comparable and for the regulation to be clear as to how the data is obtained and how the indicators are calculated, the relevance of the narratives that accompany the publicising of the AQIs, and the suitability of the metrics for the market and the context."

The article now presented does not represent the end of the work carried out. "The article itself contains suggestions for future research, such as analyses of the implementation of AQI models, with particular attention, for example, to changes in the current audit model," point out Carolina Gomes Baltazar and Luísa Anacoreta. The article published by the two researchers can be consulted in full here.