Zobrazeno 1 - 10
of 60
pro vyhledávání: '"Emiliano Ruiz-Barbadillo"'
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 27, Iss 2 (2024)
The purpose of this paper is to analyze audit planning decisions of small and medium-sized Spanish audit firms and the resulting impact on audit risk and effort. Prior research examining audit risk overwhelmingly focuses on Big 4 audit firms, and lit
Externí odkaz:
https://doaj.org/article/7a4134f473194ed4abb231a3f7115fda
Publikováno v:
Investment Management & Financial Innovations, Vol 16, Iss 2, Pp 47-65 (2019)
Previous event studies find that going concern opinions (GCOs) convey significant information to the market when the audit reports appear to be unexpected. Using the value relevance method, this paper examines the differential impact of expected and
Externí odkaz:
https://doaj.org/article/6121df8aaac14a329f8bcf05c0fd94bd
Publikováno v:
In The British Accounting Review April 2024
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 21, Iss 1, Pp 7-18 (2018)
Antecedentes: La Ley de Auditoría de 2015 impone salvaguardas más estrictas en relación con la firma y el socio firmante de los informes de auditoría que la Ley de 2010. Se han impuesto medidas de alto coste para el mercado sin haber tenido tiemp
Externí odkaz:
https://doaj.org/article/0dc293a46520419ea57f5ea7e2a349c5
Publikováno v:
Revista de Contabilidad y Tributación. CEF. :159-178
Este estudio tiene por finalidad analizar si el compromiso con la transparencia informativa en materia de objetivos de desarrollo sostenible (ODS) guarda relación con la presencia de mujeres en los órganos de control y de gestión. Dicho objetivo e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3524ba59e659e14db386f56b2c4f4f3c
https://doi.org/10.51302/rcyt.2022.7589
https://doi.org/10.51302/rcyt.2022.7589
Publikováno v:
Revista de Contabilidad y Tributación. CEF. :109-150
El hecho de que las grandes firmas multinacionales del mercado de auditoría obtengan mayores honorarios al resto de competidores gracias al ejercicio del poder de mercado preocupa tanto a organismos reguladores como a académicos. Por ello, el objet
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::df751d4fcba15a899ebf9c9ec26884fd
https://doi.org/10.51302/rcyt.2021.7485
https://doi.org/10.51302/rcyt.2021.7485
Publikováno v:
Sustainability Accounting, Management and Policy Journal. 13:459-493
Purpose Sustainability assurance services are carried out in a competitive market where a wide range of assurance providers operate without the need for any specific professional qualifications, competencies or skills. Assurance providers have hetero
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ae6f2ca7f279b8f1414b001fa4b1ed31
https://doi.org/10.1108/sampj-04-2021-0121
https://doi.org/10.1108/sampj-04-2021-0121
Publikováno v:
Meditari Accountancy Research.
Purpose This paper aims to examine the communicative value of assurance reports by investigating whether the impact on information asymmetries is contingent on the length of the contractual relationship between clients and assurance providers, which
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::eda825ae736df502c21205345248136d
https://doi.org/10.1108/medar-01-2022-1580
https://doi.org/10.1108/medar-01-2022-1580
Publikováno v:
Business Ethics, the Environment & Responsibility. 30:551-569
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ec1f0be4b1ae3a602d5386809e5edfb7
https://doi.org/10.1111/beer.12355
https://doi.org/10.1111/beer.12355
Publikováno v:
Corporate Social Responsibility and Environmental Management. 27:2329-2341
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::601822b56a2477302640b539367ad097
https://doi.org/10.1002/csr.1967
https://doi.org/10.1002/csr.1967