Implementing mandatory audit firm rotation: Effects on audit and non-audit fees

Autor: Ilias G. Basioudis, Beatriz Cuellar-Fernández, Javier Garcia-Lacalle

Publikováno v: Revista de Contabilidad: Spanish Accounting Review, Vol 27, Iss 1 (2024)

The 2014 reform of the European Union (EU) regulation on auditing includes mandatory audit firm rotation and a significant limitation of the provision of non-audit services by the audit firm to their existing clients. This paper analyses the changes

Externí odkaz: https://doaj.org/article/f2f625cf3d7a43a19cd7043edc995131

Financial Transparency in the Web 2.0 Era. An Analysis of the use of Websites and Social Media by Spanish Municipalities

Autor: Ana Yetano, Javier Garcia-Lacalle, Sonia Royo Montañés

Publikováno v: Zaguán: Repositorio Digital de la Universidad de Zaragoza
Universidad de Zaragoza
Zaguán. Repositorio Digital de la Universidad de Zaragoza
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Revista de Contabilidad: Spanish Accounting Review, Vol 23, Iss 2 (2020)
DIGITUM. Depósito Digital Institucional de la Universidad de Murcia

The objective of this paper is to evaluate the role of websites and social media (SM) in increasing local government financial transparency. The research includes 60 Spanish municipalities classified into 4 population levels and combines quantitative

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a25b2bad1e1c78b5ceec270a2fb1435b
https://doi.org/10.6018/rcsar.371951

Stewards in an 'Odd' Kingdom. Performance and Remuneration of the Boards of Directors of NHS Foundation Trusts

Autor: Javier Garcia-Lacalle, Ana Yetano, Sonia Royo

Publikováno v: Zaguán. Repositorio Digital de la Universidad de Zaragoza
instname

Performance measures and rewards are becoming commonplace in public sector organizations. This article studies the implementation of performance-related pay (PRP) mechanisms in the boards of directors of the Foundation Trusts (FTs) of the National He

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f0f6c5f647db2679afb3041b63a42a86
http://zaguan.unizar.es/record/84184

The shattered glass ceiling and a narrowing gender pay gap in NHS foundation trusts:Gender and salaries of Chief Executives

Autor: Javier Garcia-Lacalle, Sonia Royo, Sheila Ellwood

Publikováno v: Ellwood, S, Garcia-Lacalle, J & Royo, S 2019, ' The shattered glass ceiling and a narrowing gender pay gap in NHS foundation trusts : Gender and salaries of Chief Executives ', Public Money and Management . https://doi.org/10.1080/09540962.2019.1621052

Female chief executive officers (CEOs) of NHS foundation trusts have increased from 37% in 2012/13 to 47% in 2017/18. This paper shows that, in the five-year period analysed, the gender pay gap (GPG) has narrowed to become insignificant. The paper

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d682310d95eb24518a4126eeaac7f28b
https://hdl.handle.net/1983/bb88e4cc-5852-45ed-ab97-e27bbb2789bc

Examining Audit Committees in the Corporate Governance of Public Bodies

Autor: Javier Garcia-Lacalle, Sheila Ellwood

Publikováno v: Public Management Review. 18:1138-1162

Public bodies have adopted corporate governance regimes from the private sector assuming that accountability and performance will be improved. This paper analyses audit committees in a local public body context, NHS foundation trusts (FTs). Audit com

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::cee0870ca6203dcf86d6cbbfc3aaf873
https://doi.org/10.1080/14719037.2015.1088566