publicações selecionadas documento Fontes, A. S., Rodrigues, L. L., Marques, C., & Silva, A. P. (2023). Barriers to institutionalization of an IFRS-based model: perceptions of Portuguese auditors. Meditari Accountancy Research. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-09-2020-1014 2021