Cláudio António Figueiredo Pais
217650527 (Ext. 221304)
Office D5.33
Post Box 183
Teaching Activities
Teaching Year Semester Course Name Degree(s) Coordinator
2025/2026 Financial Accounting Post Graduation Program in Tax Management; Yes
2025/2026 Financial Accounting Bachelor Degree in Industrial Management and Logistics; Bachelor Degree in Marketing Management; No
2025/2026 Advanced Financial Accounting Master Degree in Accounting and Management Control; Yes
2025/2026 Advanced Topics in Accounting Bachelor Degree in Finance and Accounting; Yes
2024/2025 Financial Accounting Post Graduation Program in Tax Management; Yes
2024/2025 Reporting of Financial Performance Post Graduation Program in Applied Accounting and Finance; Yes
2024/2025 Financial Accounting I -- No
2024/2025 Advanced Financial Accounting Master Degree in Accounting and Management Control; Yes
2024/2025 Advanced Topics in Accounting Bachelor Degree in Finance and Accounting; Yes
2023/2024 Financial Accounting Post Graduation Program in Tax Management; Yes
2023/2024 Reporting of Financial Performance Post Graduation Program in Applied Accounting and Finance; Yes
2023/2024 Financial Accounting I -- No
2023/2024 Advanced Financial Accounting Master Degree in Accounting and Management Control; Yes
2023/2024 Advanced Topics in Accounting Bachelor Degree in Finance and Accounting; Yes
2022/2023 Financial Accounting Post Graduation Program in Tax Management; Yes
2022/2023 Reporting of Financial Performance Post Graduation Program in Applied Accounting and Finance; Yes
2022/2023 Financial Accounting I -- No
2022/2023 Advanced Financial Accounting Master Degree in Accounting and Management Control; Yes
2022/2023 Advanced Topics in Accounting Bachelor Degree in Finance and Accounting; Yes
2021/2022 Financial Accounting Post Graduation Program in Tax Management; Yes
2021/2022 Reporting of Financial Performance -- Yes
2021/2022 Financial Accounting I -- No
2021/2022 Advanced Financial Accounting -- Yes
2021/2022 Advanced Topics in Accounting Bachelor Degree in Finance and Accounting; Yes
2020/2021 Financial Accounting Post Graduation Program in Tax Management; Yes
2020/2021 Reporting of Financial Performance -- No
2020/2021 Financial Accounting I -- No
2020/2021 Advanced Financial Accounting -- Yes
2020/2021 Advanced Topics in Accounting Bachelor Degree in Finance and Accounting; Yes
2019/2020 Financial Accounting Post Graduation Program in Tax Management; Yes
2019/2020 Reporting of Financial Performance -- Yes
2019/2020 Financial Accounting I -- No
2019/2020 Advanced Financial Accounting -- Yes
2019/2020 Advanced Topics in Accounting Bachelor Degree in Finance and Accounting; Yes
2018/2019 Financial Accounting Post Graduation Program in Tax Management; Yes
2018/2019 Financial Accounting I -- No
2018/2019 Financial Accounting I -- No
2018/2019 Advanced Financial Accounting -- Yes
2018/2019 Advanced Topics in Accounting Bachelor Degree in Finance and Accounting; Yes
2017/2018 Reporting of Financial Performance -- Yes
2017/2018 Financial Accounting I -- No
2017/2018 Financial Accounting I -- No
2017/2018 Advanced Financial Accounting -- Yes
2017/2018 Advanced Topics in Accounting Bachelor Degree in Finance and Accounting; Yes
2016/2017 Reporting of Financial Performance -- Yes
2016/2017 Advanced Financial Accounting -- Yes
2016/2017 Financial Accounting I -- No
2016/2017 Financial Accounting I -- No
2016/2017 Financial Accounting I -- No
2016/2017 Advanced Topics in Accounting Bachelor Degree in Finance and Accounting; Yes
2015/2016 Fundamentals of Financial Accounting -- Yes
2015/2016 Advanced Financial Accounting -- Yes
2015/2016 Financial Accounting I -- No
2015/2016 Advanced Topics in Accounting Bachelor Degree in Finance and Accounting; Yes
2014/2015 Fundamentals of Financial Accounting -- Yes
2014/2015 Advanced Financial Accounting -- Yes
2014/2015 Financial Accounting I -- No
2014/2015 Advanced Topics in Accounting Bachelor Degree in Finance and Accounting; Yes
2013/2014 Fundamentals of Financial Accounting -- Yes
2013/2014 Advanced Financial Accounting -- Yes
2013/2014 Financial Accounting I -- No
2013/2014 Financial Accounting I -- No
2013/2014 Advanced Topics in Accounting Bachelor Degree in Finance and Accounting; Yes
2012/2013 Fundamentals of Financial Accounting -- Yes
2012/2013 Advanced Financial Accounting -- Yes
2012/2013 Fundamentals of Financial Accounting -- Yes
2012/2013 Financial Accounting I -- No
2012/2013 Advanced Topics in Accounting Bachelor Degree in Finance and Accounting; Yes
Supervisions
Ph.D. Thesis (2)
Concluded (2)
Student Name Title/Topic Language Institution Initial Year Concluding Year
Cláudia Maria Marramaque Afecto Dias Earnings management as a determinant of choice between alternative income taxation regimes of small Portuguese companies Iscte 2016 2019
Benjamin Yeboah Determinants of IFRS Adoption and Accounting Quality of Ghana Listed-Firms Iscte 2014 2018
M.Sc. Dissertations (39)
Ongoing (4)
Student Name Title/Topic Language Status Institution Initial Year
Giulio Pavan The Impact of IFRS 15 Adoption on Revenue and Earnings Quality: Evidence from Italian Listed Companies Developing Iscte 2025
Michelle Raabe The impact of IFRS 15 Revenue from Contracts with Customers on the value relevance of financial reports. Developing Iscte 2025
Bushrah Mohamed Hussein Do auditors react to real earnings management? Developing Iscte 2025
Carolina Rodrigues Santos The influence of accounting firm size on the tax aggressiveness of unlisted companies in Portugal Developing Iscte 2025
Concluded (35)
Student Name Title/Topic Language Institution Initial Year Concluding Year
João Miguel Valadares Patrício The effects of audit partners' busyness on audit report lag and audit report quality in Germany English Iscte 2024 2025
Rita Beatriz Gonçalves Fernandes Do Voluntary Audits Incentivize Tax Avoidance? Evidence from Portuguese Private Firms English Iscte 2024 2025
Marta Alexandra Neto dos Santos The effect of earnings announcement before audit completeness on audit quality and value relevance Portuguese Iscte 2024 2024
Mariana Ferreira Nunes Auditing Quality and Client Importance Portuguese Iscte 2024 2024
Carlota Velez Guedes Pereira The effect of transparency reports on audit quality: The Portuguese case of unlisted companies Portuguese Iscte 2024 2024
Ana Isabel Guerreiro Martins Marreiros Accounting for Deferred Taxes and the Quality of Results in European and American Companies Portuguese Iscte 2022 2022
Márcia Patrícia da Silva Pereira The effects of audit firms inspections on audit quality Portuguese Iscte 2022 2022
André Ricardo Marques Carvalho Impact of Key Audit Matters' (KAM) disclosure in investors' reaction, in audit quality and in audit fees - Evidence from Europe English Iscte 2021 2021
Bárbara Correia Vicente Firmo The impact of municipalities' corruption culture on accounting quality of unlisted firms Portuguese Iscte 2021 2021
Alexandre Alberto Andrade Duarte The Agriculture Fair Value: The Lezirias Company Case Portuguese Iscte 2019 2021
Pedro Luís dos Santos Pampulha Influence of training in the management of european football clubs Portuguese Iscte 2017 2021
Tiago Miguel Clemente Ascenso The consequences of disclosing key audit matters in Spain Portuguese Iscte 2019 2020
João André da Silva Abreu The European Audit Reform on Quality Control and the Effect on Audit Quality Portuguese Iscte 2019 2019
Daniel Graça Sousa The Influence of Earnings Management and Networking on First League Football Club Rankings Portuguese Iscte 2019 2019
Flávia Fernandes Machado The influence of auditor's characteristics on audit quality. Portuguese Iscte 2018 2019
Diogo Miguel Valente Antunes Relationship Between Earnings Management and Operating Leases Portuguese Iscte 2018 2019
Dai Hai Hui The impact of IFRS for SMEs on the cost of debt of European companies Portuguese Iscte 2017 2018
Ana Cláudia Vieira dos Santos Ramos Caeiro Os factores que influenciam a escolha das empresas de auditoria em Portugal Portuguese Iscte 2018 2018
Ana Rita Coelho Ferreira Baratizo A Qualidade dos Resultados, o Género e as Qualificações do Auditor Portuguese Iscte 2016 2017
Gonçalo Lopes Marques Os Comités de Auditoria e a Qualidade dos Resultados na Europa Portuguese Iscte 2016 2017
Cátia Sofia Faria Periquito A Influência do SNC no Custo de Capital das Empresas Portuguesas não Cotadas Portuguese Iscte 2016 2017
Inês Sofia Fonseca Niza A Gestão dos Resultados em Portugal e o Impacto da Auditoria Portuguese Iscte 2015 2017
Daniela Alexandra Almeida Crispim Auditoria Voluntária e a Gestão dos Resultados: O caso das pequenas empresas em Portugal Portuguese Iscte 2015 2016
Ana Luísa Moedas Bonito Determinantes Macroeconómicos da Adoção da IFRS para PME Portuguese Iscte 2015 2016
Vasco Gil Mateus Nunes Operating Cash Flows Presentation: The usefulness of the direct method English Iscte 2014 2015
João André dos Santos Gonçalves O Valor Relevante dos Ativos Intangíveis Portuguese Iscte 2014 2015
Artur Duarte de Goes Nóbrega Tipificação da Investigação em Impostos: Journal of the American Taxation Association Portuguese Iscte 2013 2015
Sofia da Nazare Gonçalves Silva O Custo da Dívida das Empresas Portuguesas não Cotadas, a Dimensão do Auditor e o Sistema de Normalização Contabilística Portuguese Iscte 2014 2015
Guilherme Francisco Mendes Relvas O Custo da Dívida, a Dimensão do Auditor e Auditores Conjuntos: O caso das maiores empresas europeias Portuguese Iscte 2013 2014
Patrícia Alexandra Marrinhas da Costa As Diferentes Formas de Contabilização dos Ativos por Impostos Diferidos nos Estados Unidos da América (EUA) e Europa e o Efeito no Investidor.América (EUA) e Europa e o feito no investidor Portuguese Iscte 2013 2014
Mário José Teresa de Sousa Martins Disclosure Index and the Cost of Debt on Portugal, Ireland, Greece and Spain: An exploratory research regarding IFRS 7 disclosures, cost of debt and its impact on 2011 and 2012.empresarial português de 2007 a 2011 English Iscte 2012 2014
Ana Mafalda Camelo Loureiro As Locações e o Valor para o Investidor Portuguese Iscte 2012 2013
Jorge Tiago Segurado Canete Ramalho Materialidade e Risco, os Efeitos da Crise de 2008 Portuguese Iscte 2012 2013
João Filipe Rodrigues Camacho Relação entre a Dimensão do Auditor e a Qualidade da Auditoria e os Efeitos da Crise de 2008 na Qualidade de Auditoria Portuguese Iscte 2012 2013
Tiago Filipe Melo dos Santos Relevância da Informação Financeira antes e após Crise de 2008 Portuguese Iscte 2012 2013
M.Sc. Final Projects (1)
Concluded (1)
Student Name Title/Topic Language Institution Initial Year Concluding Year
Carlos Miguel Amaral dos Prazeres A Qualidade de Auditoria e as Características do Auditor: Evidência Em Portugal Portuguese Iscte 2015 2016