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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
Meta-analysis: associated factors for the adoption and disclosure of CSR practices in the banking sector
(Springer, 2022)
This document seeks to identify the associated factors that lead banking institutions to adopt and disclose CSR practices, considering that previous studies show contradictory results. Therefore, is important to integrate ...
Artículo
Does compliance with corporate governance codes help to mitigate financial distress?
(Elsevier, 2021)
This paper analyzes whether the compliance with corporate governance codes helps to mitigate the financial distress of firms. We examine three different levels of compliance: overall compliance, the compliance with the ...
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 ...