FINECO aims to evaluate the quality of accounting information for decision-making and its impact on wealth redistribution, financial stability, market functioning and the economy.

The first line of research includes the analysis of international account regulation, including the standardisation process, lobbying interests and the effects of regulatory changes.

The second line of research concerns the impact of entity and environmental characteristics on the quality of accounting information, including aspects related to corporate governance, management, internal control mechanisms and institutional environment.

The third line of research focuses on control mechanisms, such as auditor characteristics, audit quality and institutional supervisors.