Joana Cruz, a graduate of Iscte Business School, has received the Best MSc Thesis Award in Auditing, presented as part of the ICAFI 2026 — International Conference in Accounting and Finance Innovation.

The dissertation, entitled “Standard Audit File for Tax (SAF-T) in the Digital Age: Accountants’ Perspectives on Tax Compliance, Audit Efficiency and Financial Reporting Transparency”, was developed under the supervision of Professor Ana Isabel Lopes and Professor André Narciso, both faculty members at Iscte Business School.

The research examines accounting professionals’ perspectives on the use of the Standard Audit File for Tax — SAF-T, assessing its implications for tax compliance, audit efficiency and the transparency of financial reporting.

The study highlights different levels of experience and readiness among professionals regarding the implementation of SAF-T, while identifying challenges related to data consistency, software compatibility and accounting taxonomy mapping. Its findings also underline the importance of further training, more accessible reporting tools and regulatory guidance to support the successful integration of SAF-T into organisations’ everyday accounting practices.

The 7th edition of ICAFI took place on 13 and 14 July 2026 under the theme “The Future of Accounting and Finance: Innovation, Responsibility, and Value Creation”. The conference promotes multidisciplinary discussion in areas including digital transformation, ethics, innovation, supervision, sustainability and emerging research trends in accounting and finance.

The Best MSc Thesis Award in Auditing recognises the scientific quality and practical relevance of research addressing one of the major challenges arising from the digital transformation of accounting, auditing and taxation.

Iscte Business School congratulates Joana Cruz, Professor Ana Isabel Lopes and Professor André Narciso on this important achievement, which reflects the excellence of the research developed at the School and its contribution to the advancement of knowledge and professional practice.