Nicolas GambettaUniversidad ORT Uruguay | ORT · Facultad de Administración y Ciencias Sociales
Nicolas Gambetta
Ph.D, MBus
About
27
Publications
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223
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Citations since 2017
Introduction
Nicolas Gambetta currently works at the Facultad de Administración y Ciencias Sociales, Universidad ORT Uruguay. Nicolas' main research interests are in accounting, auditing, sustainability and banking. His current project are 'Understanding the determinants of key audit matters: The case of the UK.' and "Sustainability reporting in Latin America".
Additional affiliations
October 2011 - present
Publications
Publications (27)
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...
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,...
Los diferentes stakeholders vinculados a la auditoría de estados financieros se encuentran actualmente discutiendo sobre la definición de calidad de auditoría y el uso de indicadores de calidad de auditoría para el monitoreo de la misma. El objetivo de nuestro trabajo es identificar la visión de los auditores latinoamericanos al respecto, por lo qu...
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...
This paper examines whether the readability (and hence informative value) of key audit matters (KAM) varies according to the audit firm and the KAM type disclosed, a question of vital importance for stakeholders, whose effective decision‐making depends on the quality of information received. Our analysis shows that the informative value of KAM matt...
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...
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...
This study aims to gain an understanding of how the listed companies can contribute to
finance the Sustainable Development Goals in the Latin America. The private sector should play a highly relevant role, working together with the public sector and the communities to achieve the SDGs. We focus this study on Mexico and aim to identify the gap betw...
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...
The materiality matrix is a tool that helps companies understand how the stakeholders’ view of material issues in environmental, social, and economic/governance dimensions influences their value creation process, and creates triple bottom line impacts through shaping their strategic business model elements. Building on the multidimensional definiti...
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...
This paper explores the financing framework for sustainable development in Uruguay, an emerging economy, and examines whether available financing instruments contribute to achieving the sustainable development goals (SDGs) in which significant progress is still required in this country. Reports, policy documents and academic literature were reviewe...
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...
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,...
This study aims to investigate the potential impacts that the absence of stress testing in emerging markets has on the banks’ capital structure. Prior studies find that individual banks and regulators in developed countries use stress tests as a risk management tool and that stress testing contributes to reduce bank opaqueness and also leads banks...
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...
This study examines the relationship between auditor industry specialization and the non-audit services (NAS) they provide to their clients. Industry specialist auditors use their industry-specific audit information to create knowledge spillovers for clients demanding NAS that are more audit-related. The benefits of the knowledge spillovers are ref...
Projects
Projects (2)
The role of the accounting profession in achieving the sustainable development goals
This study analyzes the impact of auditors’ and clients’ characteristics on the number of key audit matters (KAM) disclosed in the audit report. A recently introduced audit reporting standard requires auditors to reveal the client’s main risks identified and how they address them during the audit. The results show that PwC tends to report a larger number of entity-level risk KAM while KPMG reports less entity-level risk KAM, while companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. Leverage and industry sector are also related to the number of account-level risk KAM included in the audit report
