GIUV2020-472
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. There are different research lines within this main objective. 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.
- Analisis de regulacion contable internacional, efectos en la calidad y los mercados, consecuencias economicas, calidad de la informacion y supervision
- Quality and economic effects of financial reporting: regulation, audit, internal management and institutional environment.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.
| Name | Nature of participation | Entity | Description |
|---|---|---|---|
| ARACELI MORA ENGUIDANOS | Director | Universitat de València | |
| Research team | |||
| CRISTINA DE FUENTES BARBERA | Member | Universitat de València | |
| RUBEN PORCUNA ENGUIX | Member | Universitat de València | |
| BEGOÑA GINER INCHAUSTI | Collaborator | Universitat de València | |
| FRANCISCA PARDO PEREZ | Collaborator | Universitat de València | |
| LUIS PORCUNA ENGUIX | Collaborator | Universitat Politècnica de València | full-time trainee professor (doctor) |
| BEATRIZ GARCIA OSMA | Collaborator | Universidad Carlos III Madrid | full university professor |
| JACOBO GOMEZ CONDE | Collaborator | Universidad Autónoma de Madrid | tenured university professor |
- -
- Inter-university Institute of International Economics (IEI)
- Contabilidad, Calidad de la Información, Mercados de Capitales, Auditoría, Control de Gestion
