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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 ...
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 ...
Human capital dynamics in China: Evidence from a club convergence approach
(Elsevier, 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 ...
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 ...
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 ...
20 años de investigación sobre Gobierno Corporativo Internacional
(Universidad Complutense de Madrid, 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 ...
The Sixth Merger Wave and Wealth Effects of M&A Announcements: An Analysis of Large European Bidding Companies
(SSRN, 2017-12-06)
This study aims to investigate short-term market reaction, including stock returns, volatility, and trading volumes of bidder firms, around the announcement dates of relevant merger and acquisition (M&A) ...
Accounting research: a critical view of the present situation and prospects
(Asociación Española de Profesores Universitarios de Contabilidad, 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, ...