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Artículo
Audit Committee Competence and earnings management in Europe
(Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC, 2022)
This study analyses the association between the competence of audit committee members and earningsmanagement in a sample of 142 non-financial firms from France, Germany, Italy, Spain, and the UnitedKingdom over the 2006–2013 ...
Artículo
Does Board Gender Diversity Influence Financial Performance? Evidence from Spain
(Springer, 2017)
In recent years, several countries have enacted guidelines and/or mandatory laws to increase the presence of women on the boards of companies. Through these regulatory interventions, the aim is to eradicate the social and ...
Artículo
Audit committee expertise in large European firms
(2020)
Purpose – This paper aims to study how audit committee member expertise is related to certain features of the committee and to the audit process. Design/methodology/approach – Based on information from 2,477 directors ...
Artículo
Do auditors mitigate earnings management during economic crisis?
(Universidad de Murcia. Servicio de Publicaciones, 2019)
This paper addresses earnings management from an international perspective. This study particularly analyzes whether external auditing reduces earnings managements and, if so, whether this relationship is affected by the ...