Research Group on Auditing and Assurance of Corporate Reporting

Description

Audit and assurance provide confidence in corporate reporting. Our research activity is to analyse corporate characteristics that explain the motives that lead companies to go beyond the mandatorily required information.

Recent financial scandals, such as Bankia, Pescadora, Gowex, Parmalat, etc. have called into question the role of auditors in financial reporting by questioning their independence. Our research is developing the needs for greater information transparency focusing on audit reports and transparency reports and their effect on the configuration of the highly concentrated audit services market. We have been developing this line of research for more than two decades.

Non-financial reporting is voluntary on the part of companies but is proving to be highly relevant as it shows the company's commitment to environmental and social issues. Our work, recently published in a high impact journal, reveals the targeted actions companies are taking.

Goals CT

Audit of annual accounts and assurance of non-financial information.

Research lines

Assurance of non-financial information
Our research on assurance of non-financial information is in line with showing the struggle of auditors and consultants to shape an incipient market for services by gaining an in-depth understanding of the corporate characteristics that define business performance.
Annual accounts audit
Auditor independence is a cornerstone of the audit. Our work analyses ways of presenting the outcome of their work in a more transparent way, showing among other things the key audit matters, in line with the approach followed by other countries.

Management