Tiago Nunes

Instituto Superior de Contabilidade e Administração de Coimbra

Papers

Total Citations

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About

Tiago Nunes is a forward-thinking researcher at the intersection of auditing, emerging technologies, and process automation. His most-cited work, "Intelligent Process Automation: An Overview over the Future of Auditing" (2020), has garnered 17 citations and serves as a foundational exploration of how artificial intelligence and automation are reshaping financial assurance. Nunes critically examines how traditional audit evidence—rooted in manual scrutiny of company data—can be transformed by intelligent systems to enhance efficiency, accuracy, and the reliability of financial statements. By mapping the trajectory from manual evidence collection to automated, data-driven verification, he provides a clear roadmap for the profession's digital evolution. His contributions are particularly valuable for students and practitioners seeking to understand the practical implications of AI in audit contexts, bridging the gap between theoretical frameworks and real-world application. Through this work, Nunes establishes himself as a key voice in the dialogue on modernizing auditing practices, offering insights that are both academically rigorous and professionally relevant.