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The purpose of this paper is to examine whether the voluntary implementation of an internal audit department (IAD) by municipalities has any influence on external auditors' opinions.

This study population comprises the 308 Portuguese municipalities, from which the authors extracted a sample of 179. Financial and audit reports were collected from the period under analysis (2014–2017). The sample was then divided into two groups: municipalities that had voluntarily implemented an IAD and those that had not. Internal audit departments were characterized according to their robustness – whether they were more or less robust. First, a descriptive statistical analysis of the dataset was performed to analyze the representativeness of the sample and to extract insights. To address the research questions, ordinal random effect regression models were considered.

Contrary to the authors' expectations, the voluntary implementation of an IAD had no influence on the audit report type. However, when the authors refined the approach to include the robustness of the IAD, it became clear that this variable does influence the report issued by the external auditor.

This paper contributes to the current literature by determining the effects of the robustness of IADs on municipality audit reports. As far as the authors know, this paper is novel. Since auditing plays an important role in the transparency of public financial statements and in promoting equity, this study shows that a robust IAD is an advantage in the pursuit of these goals.

The purpose of this paper is to apply PROMETHEE II, a multicriteria decision-making method, to evaluate wineries, aiming to support the tourist’s decision regarding an online recommendation system on which wineries to prioritise visiting.

This study was divided into four phases: literature review, which aimed to identify a list of criteria related to the quality of services offered by wineries in specialised literature; validation of the categories and criteria with specialists in the field of wine tourism using a questionnaire with questions based on the stage of the research; multicriteria evaluation of wineries using PROMETHEE II method which was adjusted to the model through a pre-test with ten specialist professionals from different states (Rio Grande do Sul, Santa Catarina, Paraná, São Paulo and Pernambuco); and validation of the model with one decision-maker representing each winery in Rio Grande do Sul, Brazil, and a decision-making expert who is familiar with all the wineries.

These findings reveal various scenarios based on different criteria that wine tourists may consider, with emphasis on the terroir of the region, extensive tasting, picnics in the vineyards and improvement in the development of wine tourism with a night harvest. The core of wine tourism services is based on 12 dimensions: waiting for the service, ease of purchase, opening hours, price, winery landscape, variety of products, local cuisine, quality of tasted products, access to the winery, tourist facilities, sustainable products and hygiene installation.

This research contributes to the literature by demonstrating the applicability of multicriteria tools to solve wine tourism services based on the tourist perspective of the service. Still, this paper proposes that it be applied to other case studies.

There is no consensus on the most effective way to foster entrepreneurship in educational institutions, and educational policies on entrepreneurial activity differ significantly amidst organizations and contexts. Thus, the objective of this research is to analyze influence of the college environment and entrepreneurial characteristics on the entrepreneurial intention of Brazilian high school/technical students.

The empirical research used partial least squares structural equation modeling (PLS-SEM) and a sample of 384 students of technical courses, such as Administration, Systems Development, Chemistry, Secretariat, among others.

The proposed model was validated, and the hypotheses were confirmed, proving suitable for high school/technical education. Assessing the high school environment with this model can help determine each organization's strengths and weaknesses and, indeed, the impacts on the ecosystems in which it operates. The results of the multi-group analysis indicate differences concerning the courses as well.

The main limitations involve non-probabilistic sampling procedures and the collection having been carried out with a single cross-section.

For managers and teachers, this article presents indicators to qualify the activities of the educational environment, considering teaching activities, extracurricular activities, fairs, actions of teachers and students, among other initiatives.

The article contributes to high school managers, particularly in technical schools, so that they understand the factors that influence the profile and entrepreneurial intention of students; in other words, something that can impact the lives of thousands of students, teachers and the community itself.

This research presents a novel analysis of the antecedents that drive student entrepreneurship in an underexplored educational context in a developing country. The results show the necessary conditions for technical schools to foster entrepreneurial activity, feeding innovation ecosystems with entrepreneurial talent.