Browsing Articles publicats en revistes by Subject "33"
Now showing items 1-20 of 26
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20 años de investigación sobre Gobierno Corporativo Internacional
(Revista General de Información y Documentación. Vol.22 (2012) p.267-278, 2012-07)El Gobierno Corporativo Internacional es un tema de creciente interés en el área de Economía y Finanzas, ya que a pesar de todos los resultados que han supuesto décadas de investigación, este tema sigue ... -
A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation
(Revista de Contabilidad: Spanish Accounting Review. Vol. 15, nº 1 (2012), pág. 109-142, 2012-01)This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, ... -
Accounting research: a critical view of the present situation and prospects
(Revista de Contabilidad: Spanish Accounting Review. Vol. 14, nº 2 (2011), pág. 9-34, 2011-08)In this study we critically review the internal procedures of the accounting community for generating and disseminating knowledge. We contend that academic journals on accounting research are scarce, ... -
An overview of “bridging courses” from the ATD perspective
(Educação Matemática Pesquisa. Vol.22, n.4 (2020) p.579-592, 2020)The presence of bridging courses in the European university panorama has evolved from a simple spontaneous proposal to being part of a consolidated resource for new students in many universities. In ... -
Audit firm tenure and independence: a comprehensive investigation of audit qualifications in Spain
(Journal of International Accounting, Auditing and Taxation. Vol. 24, n.1 (2015), p.82-93, 2015-03)The European Commission's Green Paper on Audit Policy has raised serious concerns about external auditor independence and also encouraged further research about the implications of long audit firm ... -
Audit firm tenure and qualified opinions: new evidence from Spain
(Revista de Contabilidad: Spanish Accounting Review. Vol. 16, nº 2 (2013), pág. 118-125, 2013-06)The 2010 Green Paper on Audit Policy by the European Commission has explicitly questioned the sufficiency of audit rotation rules established by European Union Members to guarantee auditor independence. ... -
Audit partner industry specialization and audit quality: evidence from Spain
(International Journal of Auditing. Vol.22, n.1 (2018), p.98-108, 2017-11)We investigate the impact of the industry specialization of individual auditors on audit quality. We aim to contribute to a quickly growing line of research examining the importance of audit partners ... -
Audit partner tenure and independence in a low litigation risk setting
(Accounting in Europe. Vol. 13, n. 3 (2016), p. 405-424, 2016-10)We investigate whether long audit partner tenures impair auditor independence, as proxied by the opinion of the audit report, with a sample of Spanish companies for the period: 2002–2010. The Spanish ... -
Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right?
(European Accounting Review, 2019-02-19)European Union adopted the Regulation (EU) No 537/2014, which in practice prohibits the joint provision of audit and most types of non-audit services (NAS). Regulators presume that NAS fees weaken auditor ... -
Auditor-provided tax services and tax avoidance: evidence from Spain
(Spanish Journal of Finance and Accounting / Revista Española de Financiacion y Contabilidad, 2020-03-05)We investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The ... -
Diversificación y diferenciación en las facultades de economía y empresa españolas
(Innovar. Vol.26, n.60 (2016), p.11-34, 2016-04)Este estudio comprueba si la adaptación al Espacio Europeo de Educación Superior (EEES) ha influido en la diversificación y diferenciación de los estudios de las Facultades de Economía y Empresa españolas ... -
El informe de auditoría con salvedades: ¿una mayor independencia y competencia del auditor aumenta su contenido informativo?
(Revista de Contabilidad: Spanish Accounting Review. Vol.19, n.1 (2016), pág. 89-101, 2015-04)Este trabajo analiza el contenido informativo de la presentación de informes de auditoría con salvedadesen las empresas cotizadas espa˜nolas tras el número creciente de medidas acometidas para incrementarla ... -
European Mega Deals During the Sixth Merger Wave. Is the Legal Origin of the Bidder and the Target a Determinant of Short-Term Investor Reaction?
(European Accounting and Management Review, 2018-08-16)In the context of the mega merger and acquisition announcements during the sixth merger wave in Continental Europe, this paper presents an analysis of the influence of the bidder and target legal origins ... -
Fair value versus historical cost-based valuation for biological assets: predictability of financial information
(Revista de Contabilidad: Spanish Accounting Review. Vol. 14, nº 2 (2011), pág. 87-113, 2011-08)There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, ... -
Human capital dynamics in China: Evidence from a club convergence approach
(Journal of Asian Economics 2022, 79, 101441, 2022-04)This paper investigates the evolution of human capital in China for 31 provinces over the period of 1985–2016 from a club convergence perspective. Per capita human capital stocks, estimated using the ... -
Learning by doing? Partners audit experience and the quality of audit services
(Revista de Contabilidad: Spanish Accounting Review. Vol. 23, n. 2 (2020), pág. 197-209, 2020-07)A pesar de la evidencia que sugiere que el conocimiento especializado debería resultar más relevante que el genérico para explicar diferentes niveles de calidad de auditoría asociados a los auditores ... -
Mandatory joint audit and audit quality in the context of the European blue chips
(Journal of Business Economics & Management 2021;22(5):1378-1395, 2021-10-13)This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint ... -
Measuring the sustainable development goals: A poset analysis
(Ecological Indicators 2022, 145, 109605, 2022-12)Sustainability requires balanced development. The economy, society and the environment all need to be pursued simultaneously. In this context, the issue of incomparabilities among different dimensions ... -
On the relationship between compliance with recommendations on the audit committee of codes of good practices and financial reporting quality
(Journal of Management and Governance. Vol.22, n.4 (2018), p.921-946, 2018-03)Codes 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 ... -
Raising funds: entrepreneurs and investors negotiate an amount to invest and and ownership percentage
(International Journal of Business and Social Science, Vol.6, no.5 (2015) p.97-112, 2015-05)This paper summarizes the results of an activity which consisted of two parts: 1) the calculation of the value of a new venture and the funds needed during its first years of operation (simulation) and ...