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Empirical analysis of factors influencing delay in article acceptance in accounting journals
(Wiley, 2023-10)
Using a sample of articles published in top accounting journals, we estimate a multivariate model and find empirical evidence of factors influencing delay in article acceptance. Acceptance delay is ...
A critical approach to the evaluation of the quality of accounting researchin the Spanish university system and its implications
(Ediciones de la Universidad de Murcia (EDITUM), 2023-01-01)
This research analyses the convenience and consequences of the ANECA criteria for the assessment ofthe research performed by accounting academics in Spain. We focus on the level for the accreditationo ...
The impact of board gender quotas on analyst recommendations: A difference-in-differences analysis
(EDITUM - Universidad de Murcia, 2025-01-02)
Norway provides the case study for examining the impact of board gender quotas on firm performance. The debate that ultimately led to the introduction of the quota was heated and polarised, with opponents ...
CEO demographics and gender diversity in senior management in large Scandinavian firms
(Emerald, 2024-01-23)
Purpose
This study aims to investigate whether chief executive officer (CEO) demographics are associated with gender diversity in senior management in the Scandinavia region.
Design/methodology/ap ...
The interplay of author and editor gender in acceptance delays: evidence from accounting journals
(Springer, 2025-03)
The objective of this study is to examine the impact of the gender of editors and authors, as well as their interaction, on acceptance delays (ACCDEL) of articles. We focus on genders of the corresponding ...
The relevance of nurses’ self-concept in the social exchange process: a serial mediation model
(Emerald, 2023-12-18)
Purpose: Drawing on social exchange theory and the expectancy–value model, this study has two objectives. First, it sought to explore the mediating role of nurses’ self-concept and affective commitment ...
Learning by doing? Partners audit experience and the quality of audit services
(Asociación Española de Profesores Universitarios de Contabilidad, 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 ...
A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation
(Asociación Española de Profesores Universitarios de Contabilidad, 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, ...
On the relationship between compliance with recommendations on the audit committee of codes of good practices and financial reporting quality
(Springer Science + Business Media, 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 ...
An Assessment of mandatory audit firm rotation and limitation of non-audit services imposed by the Regulation (EU) No 537/2014: Evidence from Spain
(Elsevier, 2017-09)
On May 27, 2014, Regulation (EU) No 537/2014 was published in the Official Journal of the European Union. Aiming to enhance audit quality, the new regulation establishes, among other measures, a maximum ...