versão portuguesa
english version
  Call for papers
  Scientific Committee
  Local Organizing Committee
  Keynote speakers
  Oporto and its Region


Saturday, 22 November 2014
08h30-09h00: Registration (Room 1)  
09h00-10h20: Opening + Plenary session
Welcome address, Aurora Teixeira (Conference Chair)
The relationship between the shadow economy, tax evasion and money laundering
José Amaral Tomaz (Administrator of Bank of Portugal)
10:h20-10h30: Coffee break  
10h30-11h50: Special Session on the conference’s main theme
Room 1
S1 The Dynamics of the Informal Sector
Chair: Óscar Afonso 
Persistence of informality in a developing country
Juan Muro (Economics Department of Alcala University, Spain) and John James Mora (Economics Department of Icesi University, Colombia)  
Discussant: Jamie-Lee Campbell
A panel data analysis of FDI and informal labor markets
Antonio Baez-Morales (Universitat de Barcelona, Spain)  
Discussant: Amedeo Argentiero
Informal Economy and Social Exclusion
Hélder Ferreira (EAPN-Portugal); Nuno Gonçalves (University of Porto; CEF.UP; OBEGEF); Óscar Afonso (University of Porto; CEF.UP; OBEGEF) 
Discussant: Marta Sofia Sousa Pinto
12h00-13h20: Parallel Sessions  
Room 1 Room 2
S2 Tax Evasion and Underground Economy S3 Institutional and Corporate Corruption
Chair: Cristina Sá Chair: Ary Cunha
Tax evasion and tax fraud in the bankruptcy process: empirical evidence from Portugal Indicators for corruption in public procurement: an econometric analysis 
Ana Cristina Dinis; Cidália Lopes; Alexandre Gomes da Silva (Instituto Superior de Contabilidade e Administração de Coimbra) Joras Ferwerda; Ioana Deleanu; Brigitte Unger (Utrecht University School of Economics, The Netherlands)
Discussant: Cristina Isabel Branco de Sá Discussant: Oksana Huss
Perceção da evasão e fraude fiscal em Portugal: um estudo sociológico Coalitions as an explanation of corruption in the awarding of infrastructure contracts by municipal governments in Quebec (Canada)  
Maria de Lurdes Poço; Cidália Lopes; Alexandre Gomes da Silva (Instituto Superior de Contabilidade e Administração de Coimbra)  Pierre-André Hudon; César Garzón (École Nationale d’Administration Publique (ENAP), Canada)
Discussant: Manuel Castelo Branco Discussant: Raquel Brito Balancho
Signaling Tax Evasion by using Financial Ratios and Cluster Analysis Applying modelling in the process of anti-corruption expertise of legal regulation of public procurement  
António Dias, Carlos Pinto, João Batista (Autoridade Tributária e Aduaneira - Direcção de Finanças de Vila Real); Maria Elisabete Neves (Instituto Superior de Contabilidade e Administração de Coimbra) Andrei Ivanov (Graduate School of Management at St. Petersburg University, Russia) 
Discussant: Ina Kubbe Discussant: Guido Maretto
Accounting errors, financial information and presumption based taxation: the Portuguese case Public Governance and Political Corruption: A Framework for Anticorruption Policy  
António Martins (University of Coimbra, School of Economics, Portugal); Cristina Sá (Polyte chnic Institute of Leiria, Portugal) Glória Teixeira (Faculty of Law, University of Porto; Centre for Legal and Economic Research); Ary Ferreira da Cunha (Faculty of Law, University of Porto; Centre for Legal and Economic Research; OBEGEF)
Discussant: Manuel Nogueira Discussant: André Vieira Castro
13h30-14h20: Lunch  
14h30-15h50: Parallel Sessions  
Room 1 Room 2
S4 Shadow Economy and Ilegal Activities S5 Behavioural Fraud and Corruption
Chair: Manuel Coelho Chair: Frank Heber
Incumbents and Entrants in Criminal Markets Evidence from Italy The Sweet Temptation of Corruption: Understanding Corrupt Actions by Experiments
Tommaso Aquilante (ECARES, Bruegel); Guido Maretto (Nova School of Business and Economics) Ina Kubbe (Leuphana University Lüneburg, Center for the Study of Democracy, Germany)
Discussant: Marius Frunza Discussant: : Ary Ferreira da Cunha
Juvenile delinquency and entrepreneurship of the margins: how macro and microeconomics interact in socially peripheral universes Is it rather sex, gender, or culture that influences employees’ corruption?
Marta Pinto; Luís Fernandes (Faculdade de Psicologia e Ciências da Educação da Universidade do Porto) J.-L. Campbell; A. S. Göritz (Occupational and Work Psychology, Germany)
Discussant: Miguel F. Rodrigues Discussant:Joras Ferwerda
Tax Evasion and Crime. Empirical evidence for Italy From expert to lay theories about corruption
Amedeo Argentiero (University of Perugia, Department of Economics, Italy), Bruno Chiarini (University of Naples Parthenope, Department of Economic and Legal Studies); Elisabetta Marzano (University of Naples Parthenope, Department of Economic and Legal Studies, Cesifo) Gabrielle Poeschl; Raquel Esteves; Marta Ferreira (Faculdade de Psicologia e de Ciências da Educação, Universidade do Porto)
Discussant: Antonio Baez Morales Discussant: Pierre-André Hudon
Unregulated High Seas Fisheries: The “Interlopers” Issue Personal and situational variables of corruption  
Manuel Pacheco Coelho (CIRIUS, SOCIUS; ISEG/Universidade de Lisboa, Portugal); José Bonito Filipe (UNIDE; ISCTE-IUL); Manuel Alberto Ferreira (UNIDE; ISCTE-IUL) Frank Heber (Hochschule Hannover, Fakultät IV, Hannover)
Discussant: José António Moreira Discussant: Andrei Ivanov
15h50-16h150: Coffee break  
16h15-17h40: Parallel Sessions  
Room 1 Room 2
S6 Fraud, Money Laundering and cybercrime S7 Institutional and Corporate Corruption 
Chair: Miguel Rodrigues Chair: André Vieira de Castro
Betting Industry and Financial Crime Family Business Ukraine: Centralisation of Political Corruption under the Presidency of V. Yanukovych
Marius Frunza (Schwarzthal Kapital) Oksana Huss (Essen, Germany)
Discussant: Bruno Sousa Discussant: Gabrielle Poeschl
Shareholders Loans: A Simple Method of Money Laundering   Fraud in Municipalities  
Jorge Alves (UNIAG; OBEGEF; Escola Superior de Tecnologia e Gestão do Instituto Politécnico de Bragança, Portugal); José António Moreira (CEF.UP; OBEGEF; FEP, Portugal) Raquel Brito; Carlos Pimenta (University of Porto; OBEGEF)
Discussant: Manuel Nogueira Discussant: António Carlos Gomes Dias
Cybercrime - intentions and efficiency   Board Characteristics and Anti-Corruption Disclosure in Large Multinational Companies  
Miguel F. Rodrigues (Public Prosecutor, Leiria, Portugal) Renata Blanc; Manuel Castelo Branco (University of Porto, Faculty of Economics, Portugal)
Discussant: Bruno Sousa Discussant: Ana Cristina Arromba Dinis
17h45-18h15: Closing session/Best paper award  (Room 1)