University of Coimbra

Stone-built heritages are found worldwide, and despite stony surfaces being considered a stressful environment with challenging conditions to overcome, research has demonstrated that it can support diverse fungal communities, fostering a unique array of peculiar yet crucial species. These species exhibit a dual nature, being both foe and friend. While these fungi play a considerable role in the deterioration of cultural heritage, their mechanisms of adaptation to unfavourable environments hold great promise for biotechnology. Despite their importance, there is limited information available about these stone dwellers in Portugal. During an experimental survey aimed at isolating fungal species thriving in a deteriorated limestone funerary art piece at the Lemos Pantheon, a national monument located in Águeda, Portugal, several fungal specimens were isolated that could not be identified as any currently known species. Through morphological characteristics and multilocus phylogenetic analyses, seven new species (Aspergillus albicolor sp. nov., Banksiophoma dissensa sp. nov., Knufia lusitanica sp. nov., Microascus lausatensis sp. nov., Neodevriesia saximollicula sp. nov., Paramicrodochium filiforme sp. nov. and Talaromyces benedictus sp. nov.) are here proposed, illustrated, and compared to closely related species. These newly discovered fungal taxa form distinct lineages independent of other previously described species and are classified into seven families across six orders within the phylum Ascomycota. This paper also provides additional evidence that stone heritages harbour a diverse range of new species, deserving additional focus in the future.

D.S. Paiva; L. Fernandes; E. Pereira; N. Mesquita; I. Tiago; J. Trovão; A. Portugal. Unearthing limestone fungal diversity: Description of seven novel species from Portugal. Fungal Systematics and Evolution 2025, 15, 47 -78.

D.S. Paiva, L. Fernandes, E. Pereira, N. Mesquita, I. Tiago, J. Trovão, A. Portugal. Unearthing limestone fungal diversity: Description of seven novel species from Portugal. Fungal Systematics and Evolution. 2025; 15 (1):47-78.

D.S. Paiva; L. Fernandes; E. Pereira; N. Mesquita; I. Tiago; J. Trovão; A. Portugal. 2025. "Unearthing limestone fungal diversity: Description of seven novel species from Portugal." Fungal Systematics and Evolution 15, no. 1: 47-78.

Purpose: This study aims to analyze the impact of three perspectives of accounting enforcement (corporate governance, external audit and oversight system) on the quality of financial reporting. Design/methodology/approach: The analysis uses the generalized method of moments to investigate the impact of accounting enforcement on the quality of financial reporting. Data from 2017 to 2022 were analyzed from 39 Portuguese listed companies using International Financial Reporting Standard (IFRS). The quality of financial reporting was measured using discretionary accruals. Findings: The results indicate that the independence of the audit committee positively impacts the quality of financial reporting, while more experienced audit committees and companies audited by Big 4 firms demonstrate lower-quality financial reporting. Furthermore, the study reveals that the audit committee can pressure Big 4 auditors to improve the quality of financial reports, showing that strong audit committees can compel reputable auditors to reduce earnings management. Practical implications: The study has important implications for standard-setters, regulators, enforcers and users of financial information. It can inform policymaking on accounting standards and accounting enforcement. For example, regulators, such as the Portuguese Securities Market Commission (CMVM) and European Securities and Markets Authority (ESMA), may come to refine enforcement mechanisms and improve the effectiveness of IFRS compliance monitoring. As a consequence, users can ultimately benefit from better quality financial reporting. Originality/value: This research fills a gap in the literature by providing insights into how accounting enforcement affects financial reporting quality. Taking the case of Portugal, a non-Anglo-Saxon country with concentrated ownership in listed firms, it extends the understanding of accounting enforcement’s impact in the European context.

Adriana Silva; Susana Jorge; Lúcia Lima Rodrigues; Catarina Proença. The role of internal and external enforcers in enhancing financial reporting quality. Journal of Accounting & Organizational Change 2025, ahead-of-p .

Adriana Silva, Susana Jorge, Lúcia Lima Rodrigues, Catarina Proença. The role of internal and external enforcers in enhancing financial reporting quality. Journal of Accounting & Organizational Change. 2025; ahead-of-p (ahead-of-p):.

Adriana Silva; Susana Jorge; Lúcia Lima Rodrigues; Catarina Proença. 2025. "The role of internal and external enforcers in enhancing financial reporting quality." Journal of Accounting & Organizational Change ahead-of-p, no. ahead-of-p: .

Ana Margarida Amorim; Ana Beatriz Ramada; Ana Cristina Lopes; Hugo Barcelos Figueiredo; João Lemos; João Carlos Ribeiro. Vestibular Phenotype-Genotype Correlation in a Cohort of 35 European Usher Syndrome Patients. 2025, 1 -14.

Ana Margarida Amorim, Ana Beatriz Ramada, Ana Cristina Lopes, Hugo Barcelos Figueiredo, João Lemos, João Carlos Ribeiro. Vestibular Phenotype-Genotype Correlation in a Cohort of 35 European Usher Syndrome Patients. . 2025; ():1-14.

Ana Margarida Amorim; Ana Beatriz Ramada; Ana Cristina Lopes; Hugo Barcelos Figueiredo; João Lemos; João Carlos Ribeiro. 2025. "Vestibular Phenotype-Genotype Correlation in a Cohort of 35 European Usher Syndrome Patients." , no. : 1-14.