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Análisis de la producción científica sobre gobierno corporativo a través de ISI Web of Science
(CSIC, 2011-01)
El buen gobierno de las empresas constituye en la actualidad uno de los principales temas de investigación en el ámbito académico de economía y empresa. El interés del tema no es únicamente académico, ...
Women leading the audit process and audit fees: A European study
(Elsevier, 2022-12-17)
This study investigates if a gender effect exists on the audit fees associated with the presence of women in roles closely related to the audit process. The analysis is based on the largest European ...
Factores influyentes en las citaciones en contabilidad: un análisis de la REFC
(Taylor and Francis, 2016-09)
Este trabajo realiza un análisis de los artículos publicados en la Revista Española de Financiación y Contabilidad en el período 2008–2013 según los datos contenidos en el Web of Science, Scopus y Google ...
Audit partner industry specialization and audit quality: evidence from Spain
(John Wiley & Sons, 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 ...
Ex-dividend day returns when dividend and capital gains are taxed at the same rate
(Charles University, 2011-08)
Due to the overwhelming international evidence that stock prices drop by less than the dividend paid on ex-dividend days, the ex-dividend day anomaly is considered a stylized fact. Two main approaches ...
Audit partner tenure and independence in a low litigation risk setting
(Taylor & Francis, 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 ...
Audit firm tenure and qualified opinions: new evidence from Spain
(Asociación Española de Profesores Universitarios de Contabilidad, 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 firm tenure and independence: a comprehensive investigation of audit qualifications in Spain
(Elsevier, 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 ...
Board gender quotas, female directors and corporate tax aggressiveness: A causal approach
(Elsevier, 2021-12-17)
As a result of a mandatory board gender quota regulation, the percentage of female directors in Norway increased from around 5% in 2001 to over 40% in 2007, while it remained stable in neighbouring ...
Role Reversal! Financial Performance as an Antecedent of ESG: The Moderating Effect of Total Quality Management
(MDPI, 2021-06-23)
Shifting from short-term profit maximizing strategies to more sustainable long-term ones, the corporate world has been exerting extra effort to adopt environmental, social, and governance (ESG) performances. ...