Mercedes Mareque

University of Vigo | UVIGO · Department of Financial Economics and Accountancy

Does gender affect qualifying decisions? Evidence from public sector audits Carrera, N. and Mareque, M. Journal of Business Research (2023) Link available until December 11 https://authors.elsevier.com/c/1fyfRXj-jc4Ie

Purpose: The main objective of this study is to analyse the impact of auditor gender on audit fees, with a view to establishing whether there are any differences in audit price depending on the gender of the auditor. Motivation: The existence of a gender gap in audit fees is a problem. In order to try to reduce this gap, it is necessary to understa...

Este estudio1 tiene como objetivo describir la percepción que tienen los estudiantes universitarios sobre la formación que imparte su Universidad para concienciarles sobre Diversidad y Ciudadanía Global (DyCG) y su asociación con determinadas variables socio-demográficas y académicas, con la finalidad de poder introducir cambios en los programas de...

Teamwork skills have been demonstrated to be excellent allies for the academic and professional sphere, and they can improve students' psychological balance and self-esteem. For this reason, it is important to explore the relationship between teamwork skills and self-esteem. Considering the relevance of soft skills and self-esteem in university tra...

RESUMEN Los objetivos de este estudio se centran en investigar tres aspectos claves para comprender la magnitud, importancia y las causas de la movilidad de los estudiantes adscritos al programa Erasmus+: la descripción de los flujos de estudiantes, la definición y el cálculo de los coeficientes de atracción y el análisis de los factores más import...

: The main objective of this study is to analyze employers' perceptions and students' self�perceptions regarding two of the key competencies developed in external internships: creativity and communication skills. It also aims to observe the existence of differences in students' self-perceptions in both competencies according to their gender. Meth...

STAR Global Conference 2023 Hosted by the University of Vigo jointly with the UVigo UNESCO Chair Transformative Education for an Interconnected and Equitable World STAR Scholars network and the UNESCO Chair at the University of Vigo (Spain) are delighted to invite you to the STAR Global Conference to be celebrated in Vigo, Spain on October 9-10, 20...

This study presents novel evidence of gender differences in public sector audits. Auditors of public sector entities face lower litigation risks and lower market pressures than those of private entities. Thus, our analysis is more likely to capture gender differences in professional competence than in economic incentives. We test the study hypothes...

Purpose This study aims to delve deep into the differences observed in leadership acquisition and development between men and women and analyse the impact of certain extra-curricular activities demonstrated to influence leadership acquisition. With this evidence, this study intends to detect areas that require deeper analysis and suggest actions to...

Teamwork skills are considered essential for personal, academic and professional achievement, so universities are increasingly integrating them into their syllabuses. However, little is known about how some specific features of students and their educational development can affect their acquisition. Accordingly, this study aims to fill this gap and...

Oasis database summary Knowing different languages can increase creativity: the influence of the cultural context What this research was about and why it is important Knowing several languages (multilingualism), being familiar with diverse cultures (multiculturalism) and being creative have been associated with students’ academic and professional s...

Audit report lag is considered to be an indicator of audit punctuality and efficiency, while the existence of factors that may determine this lag has been signalled in previous studies. The objective of this study is to identify the determinants of audit report lag in Spanish SMEs, and to analyse the potential singularities of these factors with re...

Plan General de Contabilidad 2021, con comentarios a las novedades del Plan y 23 supuestos prácticos resueltos.

Despite the close connection between creativity, multilingualism and multiculturalism, limited research has focused on their specific features in contexts where English is a foreign language. In order to fill this gap, this paper examines this relationship in two different bilingual situations: Spanish-Galician (same cultural context) and Spanish-E...

Despite the close connection between creativity, multilingualism and multiculturalism, limited research has focused on their specific features in contexts where English is a foreign language. In order to fill this gap, this paper examines this relationship in two different bilingual situations: Spanish–Galician (same cultural context) and Spanish–E...

Reforma llevada a cabo según el Real Decreto 1/2021, de 12 de enero, por la que se modifica el Plan General de Contabilidad, aprobado por el Real Decreto 1514/2007, de 16 de noviembre B.O.E. 30-01-21. Además, contiene comentarios y supuestos prácticos de aplicación.

Creative tourism is a novel segment of the tourism market that may turn into a great opportunity for small cities to attract visitors. Thus, it can be a possible economic and social driver for local development. Despite its potentiality, not much empirical research has been conducted to explore the specific strengths and weaknesses of developing cr...

Creativity Multiculturalism Intercultural experiences Interculturality Foreign language proficiency Higher education Based on recent findings that highlight the strong links between creativity and interculturality, we will attempt to establish a relationship between intercultural experiences and creativity within the context of international univer...

Purpose This study aims to determine whether university students are successfully acquiring or improving skills related to teamwork through a variety of extra-curricular activities, such as sports, music, volunteering, international group work experiences and professional practices. Design/methodology/approach Descriptive statistics have been calc...

Creativity plays a highly significant role in the world of tourism, affecting creative professionals, tourism promoters and visitors alike. New effective tourism projects are frequently based on the exploitation of the numerous existing genuine, sometimes intangible, resources. To be successful, they require the application of creative formulas ai...

There is a clear link between creativity levels, entrepreneurship and employability that implies the need for higher education students to acquire creative skills and abilities. For this reason, this study aims to analyse creativity levels among university students and verify whether certain sociodemographic factors have an impact on creativity. Tw...

El objetivo de este estudio es analizar las percepciones de los empleadores y estudiantes universitarios sobre la capacidad técnica y el nivel de adquisición de las competencias transversales desarrolladas a través de las prácticas externas. Además, también se examina el contenido de las memorias de verificación de los grados objeto de estudio con...

The article poses a dual research question: What are the determining factors of the type of audit opinion in a stressed economic environment and do these factors differ between family and nonfamily firms? Our results show that auditor tenure and return on assets (ROA) raise the probability of receiving a favorable opinion. On the contrary, losses d...

Purpose The purpose of this paper is to gain insight into the way leisure activities and soft skills relate to creativity in higher education. It determines which activities have a positive impact on the student body’s overall education. Previous research evidences the relationship between specific leisure activities and creativity performance in...

The aim of this study is to analyze the employers’ and university students’ perceptions about the students’ technical capacity and level of acquisition of transversal skills established through external internships. In addition, it also examines the content of the degree course specifications to check if they include all the skills evaluated in ext...

This paper analyzes whether the Financial Fair Play (FFP) regulations set by Union of European Football Associations (UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees. We used a two-sample t-test with equal variances to determine whether differences are present. After this, w...

This paper analyzes if the Financial Fair Play (FFP) regulations set by UEFA have influenced the auditing fees charged to the football clubs. In addition, it explores the determinants of audit fees. We use a two-sample t test with equal variances to determine whether differences are present. After this, we carry out a panel data regression with clu...

This conference paper is about the significant relationship between language learning and creative potential and the importance of multiculturalism in the process

Resumen Esta investigación pretende analizar en qué medida existe una correspondencia entre la formación académica recibida por el alumnado y las exigencias del mercado laboral desde el punto de vista competencial, con especial atención a la creatividad. Para alcanzar este objetivo se ha recurrido a la información obtenida de las prácticas externas...

This paper analyzes the determining factors for audit opinion in private firms, and whether such factors differ between family and non-family firms. With a sample of 9,873 Spanish firms for the period 2011-2015, the empirical results suggest that auditor tenure and ROA raise the probability of receiving a favorable opinion; and that losses during t...

This paper analyzes the determining factors for audit opinion in private firms, and whether such factors differ between family and non-family firms. With a sample of 9,873 Spanish firms for the period 2011-2015, the empirical results suggest that auditor tenure and ROA raise the probability of receiving a favorable opinion; and that losses during t...

The current world financial crisis is causing real difficulties in the operation of firms and has generated renewed interest in audit reports. This study aims to analyse the impact of the financial crisis on the audit reports issued by auditors. We focus especially on those reports that contain questions relating to going concern situations. The sa...

Dende hai décadas fálase da crise financeira que sofren os sistemas de pensións, o cal derivou na necesidade de instaurar mecanismos de estabilización e reformas co obxectivo de solucionar eses desequilibrios. O Fondo de Reserva é un dos mecanismos utilizados para corrixir as situacións de desequilibrio actuarial do sistema de pensións, actuando pe...

The objective of this paper is to analyse whether auditors comply with the standards currently in force when writing audit reports in Spain. We try to obtain evidence for the relationship of the errors contained in the report with the type of opinion figuring in it, and with the auditor issuing it. This study is based on a sample of 1236 reports se...

El Fondo de Reserva de la Seguridad Social se constituye en España con la finalidad de atender las necesidades del sistema en cuanto a las prestaciones contributivas. En este trabajo se estudia la evolución y situación actual del Fondo de Reserva, y se analiza su papel en la sostenibilidad del sistema público de pensiones. Aunque forma parte de la...

The aim of this paper is to analyze whether audit reports on annual accounts are issued in accordance with the Auditing Standards (NTA) on reports; for this we study whether the format and content of the reports comply with current Spanish standards and, their relationship to the type of opinion they contain and the auditor issuing them. In our stu...

Este trabajo tiene como objetivo analizar si los informes de auditoría de cuentas anuales se re-dactan de acuerdo con las Normas Técnicas de Auditoría (NTA) sobre informes, para lo cual se estudia si el formato y contenido de los informes es acorde a la normativa española vigente, y su relación con el tipo de opinión que contiene y el auditor que l...

El informe de auditoría de cuentas anuales debe seguir el formato y terminología específico recogido en las Normas Técnicas de Auditoría para cumplir su fin, el cual implica la expresión de una opinión profesional sobre el contenido de las cuentas anuales por parte del auditor. Este trabajo pretende analizar los errores que contienen los informes d...

En el presente informe se refleja un resumen del análisis del impacto económico y social de la 43ª edición del Rally de Ourense. A pesar de su larga historia, el análisis de su impacto económico es un hecho novedoso. Se estudian los efectos positivos y negativos que la organización de dicho evento reporta para la ciudad de Ourense y, además, se des...

La crisis financiera internacional que está afectando en los últimos años a los distintos sectores empresariales también tiene su reflejo en los informes de auditoría, que para nuestro estudio serán las entidades cotizadas que están obligadas a depositarlos en el registro existente de la Comisión Nacional del Mercado de Valores, en aras a conseguir...

La información financiera es un elemento fundamental para que terceros relacionados con las empresas tomen sus decisiones. Por ese motivo su calidad es clave. La opinión en el informe de auditoría orienta sobre la fiabilidad. El objeto principal de este trabajo consiste en realizar un análisis de los informes de auditoría de cuentas anuales de la...

Con la entrada en vigor del nuevo Plan General de Contabilidad Pública la contabilización de los préstamos ha supuesto cambios significativos en relación al anterior plan, de ahí que el presente trabajo trata de explicar desde un punto de vista teórico-práctico la nueva norma de valoración y su correspondiente contabilización centrándonos en el cri...

Con la entrada en vigor para el próximo año de la Ley 16/2007, de 4 de julio, de reforma y adaptación de la legislación mercantil en materia contable para su armonización internacional con base a la normativa de la Unión Europea, los cambios que se avecinan en la contabilidad de las empresas van a ser importantes, de ahí que sea nuestra intención,...