Audit quality: a resource-based perspective

This study considers the Certified Public Accountants (CPA) partners of the audit firms as the core producers of these knowledge-based organisations and investigates the effects of audit firm-level of CPA partners’ experience in audit quality. Audit quality was measured through the audit clients’ earnings quality. The main findings suggested that the audit firm-level of CPA partners’ general experience is positively associated with audit quality. Also, the audit firm-level of CPA partners’ experience acquired with prior audit firms significantly improves audit quality. Concerning the effects of audit firm-level of CPA partners’ experience acquired in the current audit firm in audit quality, results were statistically insignificant. Finally, we found that changes in audit firm-level of CPA partners’ general experience also influence audit quality. We verified that the more positive the change in the audit firm stock of CPA partners’ general experience, the higher is audit quality. We interpret this finding as revealing that the year-to-year changes in audit firm’s stock of CPA partners’ general experience is the mechanism allowing these firms to achieve and maintain the critical mass of this resource and reach higher performance levels. We further showed that our main results were not driven by the engagement partner experience.

From perfect strangers to research partners: a study of relationships, resource sharing and perceived benefits within R&D cooperation networks

Doctoral thesis in Marketing and Strategy.

Vision-based hand Wheel-chair control

Several studies have shown that people with disabilities benefit substantially from access to a means of independent mobility and assistive technology. Researchers are using technology originally developed for mobile robots to create easier to use wheelchairs. With this kind of technology people with disabilities can gain a degree of independence in performing daily life activities. In this work a computer vision system is presented, able to drive a wheelchair with a minimum number of finger commands. The user hand is detected and segmented with the use of a kinect camera, and fingertips are extracted from depth information, and used as wheelchair commands.

Hand gesture recognition system based in computer vision and machine learning

"Lecture notes in computational vision and biomechanics series, ISSN 2212-9391, vol. 19"

Vision-based portuguese sign language recognition system

Vision-based hand gesture recognition is an area of active current research in computer vision and machine learning. Being a natural way of human interaction, it is an area where many researchers are working on, with the goal of making human computer interaction (HCI) easier and natural, without the need for any extra devices. So, the primary goal of gesture recognition research is to create systems, which can identify specific human gestures and use them, for example, to convey information. For that, vision-based hand gesture interfaces require fast and extremely robust hand detection, and gesture recognition in real time. Hand gestures are a powerful human communication modality with lots of potential applications and in this context we have sign language recognition, the communication method of deaf people. Sign lan- guages are not standard and universal and the grammars differ from country to coun- try. In this paper, a real-time system able to interpret the Portuguese Sign Language is presented and described. Experiments showed that the system was able to reliably recognize the vowels in real-time, with an accuracy of 99.4% with one dataset of fea- tures and an accuracy of 99.6% with a second dataset of features. Although the im- plemented solution was only trained to recognize the vowels, it is easily extended to recognize the rest of the alphabet, being a solid foundation for the development of any vision-based sign language recognition user interface system.

Hand gesture recognition system based in computer vision and machine learning: Applications on human-machine interaction

Tese de Doutoramento em Engenharia de Eletrónica e de Computadores