María Antonia García Benau

• Professor
• University of Valencia

Purpose-This paper aims to detect the use of label adoption practices by early adopters of double materiality reporting. Design/methodology/approach-A gradient boosting machine was used to analyse variables related to financial performance, corporate governance, sustainability reports and control variables of 162 European companies listed on the Do...

Purpose This paper aims to examine whether the position of universities in the times higher education (THE) impact rankings (IR) is related to the different dimensions of academic quality of universities according to the THE world universities ranking. Design/methodology/approach The research, based on universities ranked in the top 100 of THE IRs...

Purpose – This study aims to analyse the consistency between what companies say (talk) and what they do (walk) regarding the application of double materiality in their sustainability reports. Design/methodology/approach – Sustainability reports of 76 European companies that reported the application of double materiality and are listed in the Dow Jo...

A lo largo de la historia se han producido escándalos financieros que han puesto de manifiesto las terribles consecuencias que la falta de independencia del auditor tiene sobre la defensa del interés público. En el presente trabajo analizamos, desde un punto de vista reflexivo y crítico, las consecuencias de dos casos de gran relevancia como son En...

La inclusión en el informe de auditoría de los riesgos más significativos está siendo, en los últimos años, el punto central del debate en torno a la auditoría. En este artículo analizamos las Cuestiones Clave de Auditoría en España (CCA) y en las Critical Audit Matters en EE. UU. (CAM) en una muestra de 35 empresas de cada país durante los años 20...

The purpose of this study is to identify the contextual characteristics and the company-inherent characteristics to analyze the disclosure of carbon emissions and the efficiency of emissions from the incorporation of a Carbon Management Strategy. This study is based on two models: i) Carbon emissions disclosure and ii) Efficiency of carbon emission...

This study is focused on Colombia which is classified as one of the “megadiverse” countries in the world, but it has developed a dependence on fossil fuels and its CO2 emissions are not regulated. We developed this study to understand if the actions taken by the government, the regulatory pressure put on industries classified as sensitive to climat...

The objective of this paper was to determine the impact produced by Directive 2014/95/EU on companies’ decisions regarding the assurance of non‐financial information statements and the quality parameters under which this service is contracted. Following an analysis based on institutional theory, the results obtained for the reports issued by an int...

Purpose This paper aims to investigate the relationship between corporate reporting on issues related to the Sustainable Development Goals (SDG) and the quality of non-financial information (NFI) corroborated by different types of assurors. Design/methodology/approach The study methods used include logistic regressions, focusing on data for Spanis...

En los últimos años el contenido del informe de auditoría ha evolucionado de manera significativa. España, a través de las NIA-ES, ha establecido las normas que regulan su contenido, contemplando la incorporación de una sección que informa sobre los riesgos más significativos que han atraído la atención del auditor. En este artículo estudiamos si l...

The Directive 2014/95/EU imposes new requirements regarding the disclosure of non-financial information (NFI). The aim of this paper is to analyse the NFI disclosed by Spanish listed companies. This is a pioneering study in Spain, since it was conducted during the first year in which NFI disclosure was mandatory, according to the requirements of th...

Several studies show the growing use of the Internet and social media by large companies in order to disclose social and environmental information, thus increasing accountability and transparency. However, the pros and cons of these processes remain unclear. Therefore, this work poses the need for a critical reinterpretation of transparency and soc...

El aumento en la divulgación de información social y medioambiental (de sostenibilidad) genera preguntas sobre su utilidad y materialidad, lo que implica conocer las expectativas de los stakeholders. El stakeholder engagement permite señalar que la participación de los grupos de interés no solo debe centrarse en la producción de la información en l...

This paper explores the social and political potential of accounting scholarship, presenting and discussing an intellectual intervention challenging a legislative reform that significantly affected Spanish industrial relations. In this reform, an accounting artifact (forecasted losses) played an unexpected role and was misrepresented, prompting a s...

In the last decades, the studies that analyze the links between corporate social responsibility and financial performance in developed countries show mixed and inconclusive results, so additional research is required [...]

This study analyses the impact of Spanish financial institutions’ risk profile on their contribution to the 2030 Agenda. Financial institutions play a significant role in ensuring financial inclusion and sustainable economic growth and usually incorporate environmental and social considerations into their risk management systems. The results show t...

Purpose This paper aims to propose a measurement of the materiality of environmental, social and governance information (ESG) reported by listed companies belonging to sensitive industries in Colombia, Mexico, Brazil, Chile and Argentina. This analysis is carried out from the insights of stakeholder theory, legitimacy theory and institutional theor...

This paper provides an overview of the perceptions held by 623 Colombian students and graduates regarding the learning of IFRS through a MOOC. Data was collected through an online survey and the results were examined via factor analysis. Three main factors were identified: perceived utility; design; and disadvantages. Using multivariate techniques,...

This paper aims to study the factors determining the quality of sustainability reporting in Latin American business groups. Applying a logistic regression model, this study is pioneer in establishing how some distinct corporate variables of business groups influence disclosure quality of Corporate Social Responsibility practices in these groups in...

Abstract Purpose This study aims to analyse CSR communication in the Latin American Integrated Market companies using Facebook, by studying disclosure and its determinants along with the legitimacy and interactivity of CSR posts. Design/methodology/approach A content analysis of Facebook posts and an index were developed to establish disclosure le...

This study was conducted to analyse the influence of auditor and client characteristics on the magnitude and type of key audit matters (KAM) disclosed in the audit reports of the FTSE 100 companies in the UK during the period 2013–2016. A recently introduced standard requires auditors to reveal the main risks faced by the client and to describe how...

Lamodificacióndelcontenidodelinformedeauditoriarespondealaaplicacióndelaexigenciaimpuestapor el art. 5 de la Ley de Auditoria y concretada por la NIA-ES 701 “Cuestiones clave de auditoria” (CCA) (ICAC, 2016). Como novedad se exige al auditor que, atendiendo a su juicio profesional, muestre en el informe los riesgos más significativos de la auditorí...

La modificación del contenido del informe de auditoria responde a la aplicación de la exigencia impuesta por el art. 5 de la Ley de Auditoria y concretada por la NIA-ES 701 “Cuestiones clave de auditoria” (CCA) (ICAC, 2016). Como novedad se exige al auditor que, atendiendo a su juicio profesional, muestre en el informe los riesgos más significativo...

RESUMEN A raíz del Protocolo de Kioto, España crea el Registro Nacional de Huella de Carbono, Compensación y Proyectos de Absorción de Dióxido de Carbono mediante el Real Decreto 163/2014. Ello se constituye en una iniciativa pionera para potenciar que las empresas españolas den visibilidad a su compromiso en la reducción de sus emisiones de Gases...

Social networks, which are characterised by accessibility and interactivity, offer great potential for dialogue between companies and stakeholders, for example as platforms for publishing information on aspects of corporate social responsibility (CSR). In this paper, we use a synthetic index to analyse levels of CSR disclosure via Twitter, and iden...

Spain is one of the European countries that is the most strongly committed to the presentation of non-financial information. In 2017, Spain adapted its legislation to Directive 2014/95/EU through Royal Decree-Law 18/2017, which required Public Interest Entities (PIEs) to provide information in accordance with the requirements of the European Union...

Is there a relationship between managerial discretion in munificent environments and the propensity to disclose an integrated reporting? Is this relationship contingent on the board of directors and investor protection?. For an international sample for 2006-2014, this paper supports for the assertion that managers are more able to extract superior...

The aim of this paper is to assess stakeholder orientation and corporate social responsibility (CSR) communication strategies in the business groups (BGs) of an emerging economy by means of content analysis. We worked with 30 non-financial BGs taken from the Colombian Stock Exchange. The study uses as its unit of analysis corporate reports that hav...

This study investigates the risk profile of banks that get a significant capital level reduction in the EU-wide stress test exercises. Using the CAMELS multifaceted risk approach, we look into the connection between the bank risk factors and the macro stress testing impact on capital. The results show that financial institutions that are inefficien...

Purpose The purpose of this research is to identify the combinations of factors leading to experience in sustainability reporting by Spanish public universities. Design/methodology/approach Using a sample of 49 public universities in Spain, this paper identifies the combinations of factors on innovation profile, political and internal factors th...

Este trabajo analiza los Informes Anuales de Transparencia publicados en España en 2010, tras la aprobación de la Ley 12/2010 de Auditoría de Cuentas (LAC), y en 2013, tras la publicación del Reglamento de la LAC y las nuevas propuestas europeas. Los resultados de esta investigación, pionera en nuestro país, evidencian un nivel de transparencia ele...

We analyze the impact that banks' risk profile has on the propensity of sustainability reporting and this reporting quality in the European banks targeted by the 2014 EUwide stress test. Financial institutions (FI) play a social role in the financial inclusion process and they incorporate environmental consideration into the credit risk assessment,...

We analyze the impact that banks' risk profile has on the propensity of sustainability reporting and this reporting quality in the European banks targeted by the 2014 EUwide stress test. Financial institutions (FI) play a social role in the financial inclusion process and they incorporate environmental consideration into the credit risk assessment,...

Purpose This paper looks into the new corporate reporting phenomenon, the so-called Integrated Reporting (IR), so as to assess the information level provided, identify trends and explore its determining factors. Design/methodology/approach This study looks into the IR disclosure level of the annual reports published by 91 companies in the Internat...

The objective of this paper of investigation tries to demonstrate empirically the reason that the existence of a high concentration in the market for financial auditing services in Mexico can be explained by the hypothesis of differentiation in the quality of service, concluding that the election of an auditor with reputation may be a determining f...

Purpose: The aim of this study is to analyze the factors influencing the MOOC supply level. Specifically, this paper analyzes certain internal and strategic factors associated with universities, such as prestige, public or private status, age, size (measured by the number of faculty members or students) and region. Design/methodology: We apply a de...

This paper is based on a survey of 103 accounting educators from different universities of Spain on the use of MOOC, especially as regards teaching IFRS. The results show significant differences in three areas of opinion: i) the importance of the use of Internet and some Web tools for academic use; ii) general knowledge and perception of MOOCs; and...

The purpose of this study is two-fold: firstly, to analyze the benefits of implementing an enterprise resource planning (ERP) system and using eXtensible Business Reporting Language (XBRL) format to report in the banking industry considering the industry's specific risks and complexities. Secondly, to show that both, ERP and XBRL are necessary to s...

La información integrada (o informe integrado [IR]) es una de las innovaciones más recientes dentro de la corriente relacionada con informes de sostenibilidad e información no financiera en el mundo. Aunque algunas compañías comenzaron prácticas de IR en la década del 2000 (Eccles y Krzus, 2010), la presentación de informes integrados ha sido recon...

Abstract: Since 2005, consolidated financial statements of European listed groups have been prepared according to IFRS. Nevertheless, the recent economic crisis on top of financial scandals has highlighted the role of oversight agencies and the importance of corporate governance. The purpose of this study is to look into the impact of corporate gov...

In this article, we present the results of an empirical study on the factors that determine the election of the Big 4 in Mexico during the period from 2000 to 2007. To this purpose, we have estimated a logistic regression model using a sample of companies listed on the Mexico Stock Exchange and its financial statements audited by an independent aud...

Este trabajo presenta un estudio sobre el aseguramiento de los informes de sostenibilidad emitidos en España y Latinoamérica. Sobre una muestra de 783 empresas que envían su informe de sostenibilidad al Global Reporting Initiative, se identifican en primer lugar las características corporativas que conducen a las empresas a someter a aseguramiento...

This study looks into the effects of voluntary sustainability reporting in analysts’ earnings forecasts as a driver for sustainable development. The methodology used is based on a regression model to test whether the issuance of a CSR stand-alone report affects analysts’ forecast errors and forecast dispersion. Forecast error refers to the differen...

This work presents a study about sustainability assurance reports issued in Spain and Latin America. First, on a sample of 783 companies sending their sustainability reports to the Global Reporting Initiative, the corporate characteristics that lead companies to submit the report for its assurance are identified. The second stage is the analysis of...

This study investigates the impact that 2011 European Union (EU) stress test had on the current 2010 Tier 1 Capital Ratio and how the magnitude of this impact relates to the risk profile of the targeted financial institutions using the CAMELS approach. We also look into the difference between the stress testing results for 2011 and 2012 and the cur...

The purpose of this paper is two-fold. Firstly, we aim to analyze the benefits of implementing an ERP system and using XBRL format to report in the banking industry considering the industry’s specific risks and complexities. Secondly, we show that both, ERP and XBRL are needed to successfully use CAATs while performing audit procedures to verify th...

The purpose of this paper is two-fold. Firstly, we aim to analyze the benefits of implementing an ERP system and using XBRL format to report in the banking industry considering the industry’s specific risks and complexities. Secondly, we show that both, ERP and XBRL are needed to successfully use CAATs while performing audit procedures to verify th...

Las Normas Internacionales de Información Financiera (NIIF), emitidas por el International Accounting Standards Board (IASB) y los US-GAAP, son hoy el referente global en convergencia hacia un estándar global. Las NIIF se utilizan fundamentalmente en los mercados de capitales, si bien carecen de una superestructura que garantice un sistema contable...

The application of International Financial Reporting Standards (IFRS) is mandatory for European listed groups since 2005. This measure is intended to gain greater credibility in financial information systems, called into question following the recent accounting scandals, which have Reinforcing the role of the supervisory and control. Using fuzzy te...

The structural paradigm emphasizes that the nature of competition in a market, is closely related to the structure of the market and in particular its level of concentration. The objective of this research work is to present empirical evidence on the structure and nature of competition in the market for financial audit services in Mexico during the...

This study offers evidence about the outcome of the Price Waterhouse and Coopers & Lybrand merger. In particular, we have analysed whether the two objectives of the integration project were finally reached, i.e. to boost the growth of the revenues, and the market share of the new company. To that end, we have applied widely used methodology. The st...

Spain is the world's leading country as regards corporate social responsibility (CSR) reporting (KPMG, 2011). In addition, Spain is taking new initiatives with regard to environmental policy, sustainable development, and stakeholder engagement in accordance with Law 2/2011.This is why we choose Spain as the setting to analyze whether the determinan...

There is a rising trend among companies to publish their sustainability or corporate social responsibility (CSR) reports. Assurance of these reports is a valuable voluntary tool to provide them with higher credibility. Nonetheless, the quality of assurance reports differs in practice and the objective of this paper is to provide evidence in this ne...

There is increasing interest in integrated reporting that includes the company's financial, governance, environmental, and social performance. For this reason, the main objective of this investigation is to study why companies are producing integrated reporting, paying special attention to the links with the assurance of the corporate social respon...

Purpose – The purpose of this paper is to shed some light on the effect of the current financial crisis on corporate social responsibility (CSR) reporting and CSR assurance strategies that companies disclose online to stakeholders, by dividing the time horizon into two periods, before 2008 and from 2008. Design/methodology/approach – The sample in...

A Unión Europea respondeu á crise financeira internacional tomando medidas que permitan recuperar a estabilidade nos mercados e favorecer o crecemento económico nos Estados membros. No terreo da auditoría, no ano 2010 publicouse o documento «Libro Verde. Política de auditoría: lecciones de la crisis», que mostra a intención da Comisión Europea de a...

This paper analyses the current situation as regards entry requirements to the accounting profession from an international perspective. Auditing is a public interest service so it is regulated in different jurisdictions. Our results show that even though this service is dominated by global multinational companies and entry barriers to foreign marke...

The European Union has responded to the financial crisis by taking measures to stabilize the fi-nancial system and to promote economic growth in the Member States. In the audit field, in 2010 the do-cument Green Paper Audit Policy: Lessons from the Crisis, shows the intention of the European Commis-sion to assume an international leadership in audi...

This paper discusses the introduction of new teaching methods on a trial basis in a Financial Accounting course. Several types of new techniques have been used in class: conceptual maps, crosswords, puzzles —cooperative learning— and on-line tests, among others. The improvement in student's performance in analyzed by comparing it with results from...

La escasa investigación internacional sobre auditoría en el ámbito latinoamericano ha motivado el desarrollo de esta investigación. El objetivo de este trabajo es analizar empíricamente los factores que influyen en el monto de los honorarios de auditoría en México, partiendo de una muestra de 59 empresas que cotizan en la Bolsa Mexicana de Valores...

El presente trabajo tiene como objetivo conocer si las empresas mexicanas que cotizan en la Bolsa Mexicana de Valores, sufrieron reacción negativa en el precio de sus acciones derivado del escándalo financiero Enron y el involucramiento de una de las Grandes Firmas Auditoras (GFA). Para lo anterior se utilizó la metodología de estudio de eventos, m...

Las recientes reformas del mercado de trabajo en España han introducido la consideración de las pérdidas previstas dentro de las llamadas causas objetivas de extinción del contrato de trabajo. Más de doscientos profesores universitarios de contabilidad han suscrito un manifiesto contrario a dicha inclusión. Sin ánimo de representar a todos estos pr...

Following the dramatic financial scandals at the turn of the millennium, the financial system reporting framework has changed considerably to restore confidence among investors. In 2002, Spain was one of the pioneer EU member countries to regulate audit quality and protect auditor independence. In the specific setting of Spain, the objective of thi...

A lack of international research about auditing in the Latin American ambit has motivated the development of this study. Its objective is to analyze empirically the factors that influence auditing fees in Mexico, based on a sample of 59 companies trading on the Mexican Stock Exchange (Bolsa Mexicana de Valores-BMV) from 2002 to 2008. In line with p...

The study of the concentration in the audit market is within one of the lines of research that is already traditional in the Anglo-Saxon scope that, nevertheless, has not been developed in Mexico. In this paper we presented the obtained results of our empirical study about the strategies that the Big 4 companies of audit follow to reach majors quot...

ChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 100 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.

Sodium hydrogen telluride reacts chemoselectively with α,β-unsaturated nitriles and α-halonitriles linked to aromatic and aliphatic substituents to give the corresponding saturated nitriles with good yields.

ChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 100 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.

ChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 100 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.

ChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 100 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.

ChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 100 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.

ChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 100 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.

ChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 100 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.

ChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 100 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.

ChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 100 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.

This paper reports on the chemical conversion of (−)-santonin into (+)-junenol, isojunenol and their coumarate esters. The identity of (+)-junenol and 8-epi-β-verbesinol is also established.

ChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 100 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.

ChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 100 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.

ChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 100 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.

ChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 100 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.

This paper presents an empirical study into the reliability of the graphs published by 79 Spanish stock market quoted companies. Two hypotheses are statistically tested: whether companies select the variables to be presented graphically to give a better impression of the company and, through the GDI (Graph Discrepancy Index) indicator and also the...

Este trabajo presenta un estudio empírico sobre la fiabilidad de los gráficos publicados por 79 empresas cotizadas españolas. Se han comprobado estadísticamente dos hipótesis: si las empresas seleccionan la naturaleza de las variables a presentar gráficamente para dar una mejor imagen de la empresa y si existen desviaciones gráficas significativas...

A glance at the Spanish university system clearly outlines a series of characteristics defining it and that are the result of what our country has lived through these past years. The growth experimented by the Spanish university system in the last decades, especially measured by the number of private and public institutions, the decentralization pr...

The chapter discusses the statuses of the research in international arena. It presents four issues: the accounting research scenario in Spain, and the development of higher education in Spain and its impact on the accounting profession; movements towards some form of assimilation of the Spanish academic accounting community into the international c...

This paper examines the audit report of 147 firms from the European Union that prepare their financial statements in compliance with the standards developed by the International Accounting Standards Board. Bearing in mind that the consolidated accounts of listed companies will follow IAS from 2005 onwards, the purpose of this paper is to provide so...

In this study, we attempt empirically to investigate the relationship between audit quality and the probability that a financially distressed company would receive a going concern opinion. Auditor decision-making in the presence of going concern uncertainties may be characterized as a two-stage process. The first stage is the identification of a po...

The objective of this paper is to present a theoretical approach to this concept. Its recent use in the accounting realm is the result of the conflict of interests in the new stage of the harmonisation process. To provide a rather precise definition of the idea of «quality» has proved to be a very difficult task, even though some areas of consensus...

This paper examines the images of audit firms in Spain. Spain offers a valuable research context in that it is a relatively new audit market and one where the top company audits are not totally dominated by the large multinational audit firms, allowing for a comparison of the images of such firms against those associated with smaller, national audi...

Since mandatory auditing of financial statements was first established in Spain, very few studies have been conducted to test the information content of audit reports in the Spanish capital market. The aim of this study is, then, to test empirically whether there is a relationship between audit qualifications and stock prices in the context of the...

En este trabajo intentamos aproximarnos a ese concepto teórico, cuya reciente aplicación a la doctrina contable es fruto del conflicto de intereses que supone el nuevo estadio del proceso de armonización contable. Lograr una definición más o menos precisa del término "calidad" ha resultado una ardua tarea, si bien hemos detectado algunos puntos de...