The main research aim is the quality of accounting information for decision-making and the effects that information can have on the redistribution of wealth, financial stability, and the functioning of markets and the economy in general. The first one is the analysis of those aspects of international accounting regulation. The standardisation process, lobbying interests and the changes and effects of international regulatory changes. The second research line is related to the effect of the characteristics of the entities and their environment on the quality of the accounting information they issue, including aspects pertaining to their corporate governance, management and internal control mechanisms and their institutional environment. The third research line focuses on control mechanisms, including auditor characteristics, audit quality, as well as institutional supervisors.

accounting, quality of information, capital markets, audit, management control

• Economics and Business