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dc.contributorUniversitat Ramon Llull. IQS
dc.contributor.authorGarcía Blandón, Josep
dc.contributor.authorMartínez Blasco, Mònica
dc.contributor.authorCastillo Merino, David
dc.contributor.authorArgilés Bosch, Josep M.
dc.date.accessioned2020-07-03T11:04:33Z
dc.date.accessioned2023-07-13T05:44:07Z
dc.date.available2020-07-03T11:04:33Z
dc.date.available2023-07-13T05:44:07Z
dc.date.issued2018-03
dc.identifier.urihttp://hdl.handle.net/20.500.14342/1019
dc.description.abstractCodes of good practices provide a soft alternative to the hard legislation approach to corporate governance. These codes include a set of recommendations that companies are expected to follow in order to enhance governance structures and practices. Some of these recommendations specifically aim to improve the effectiveness of the audit committee. We investigate the relationship between the level of compliance with recommendations on the audit committee of the Spanish Unified Code and financial reporting quality, as measured by discretionary accruals and by the opinion of the audit report. We use a sample of companies listed in the Spanish stock market for the years between 2007 and 2013. Results show a strong and positive relationship between the level of compliance with recommendations and the quality of financial reporting. We also report significant results for some specific recommendations. These results are robust to various checks. Therefore, the level of compliance with recommendations on the audit committee might provide a feasible and reliable indicator of the quality of financial reports released by the company.eng
dc.format.extent27 p.cat
dc.language.isoengcat
dc.publisherSpringer Science + Business Mediacat
dc.relation.ispartofJournal of Management and Governance. Vol.22, n.4 (2018), p.921-946cat
dc.rights© Springer Science+Business Media. Tots els drets reservats.
dc.sourceRECERCAT (Dipòsit de la Recerca de Catalunya)
dc.subject.otherAuditoriacat
dc.subject.otherAnàlisi financeracat
dc.subject.otherEmpreses auditorescat
dc.subject.otherCodes of good practicescat
dc.subject.otherAudit committeecat
dc.subject.otherFinancial reporting qualitycat
dc.titleOn the relationship between compliance with recommendations on the audit committee of codes of good practices and financial reporting qualitycat
dc.typeinfo:eu-repo/semantics/articlecat
dc.typeinfo:eu-repo/semantics/acceptedVersioncat
dc.rights.accessLevelinfo:eu-repo/semantics/openAccess
dc.embargo.termscapcat
dc.subject.udc33
dc.identifier.doihttps://doi.org/10.1007/s10997-018-9412-1cat


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