Fitxa persona

ANTONIA GARCIA BENAU
PDI-Catedratic/a d'Universitat

Knowledge area: ACCOUNTANCY (specific)
Department: Accountancy

(9638) 28273

Subjects taught and teaching methods

35799 - Análisis de Estados Financieros - Double Degree in Tourism and Business Management and Administration
35799 - Análisis de Estados Financieros - ADE: Degree in Business Management and Administration
35799 - Análisis de Estados Financieros - Degree in Business Administration and Management in Ontinyent
35799 - Análisis de Estados Financieros - Double Degree in Business Management and Administration and Law

Academic training

Journal Publications

Correa-Mejía, D.A.; Correa-García, J.A.. and García-Benau, M.A. (2026) Determinants of the early adoption of double materiality: Evidence from EU companies. Sustainable Development, 34, pp. 1477 - 1491 . ISSN: 0968-0802
Nuñez, I.; Gambetta, N. and García-Benau, M.A (2026) Knowledge in diversity-efficiency nexus: How board composition shapes sustainable resource use in emerging markets. Journal Of Innovation & Knowledge, 11(January- Februa) . ISSN: 2530-7614
Abu Huson, Y.; Sierra-García, L..; García-Benau, M.A. and Aljawarneh, N.M. (2025) Cloud-based artificial intelligence and audit report: The mediating role of the auditor. VINE Journal of Information and Knowledge Management Systems, 55(6), pp. 1553 - 1574 . ISSN: 2059-5891
Correa-Mejía, D.A.; Correa-García, J.A.. and García-Benau, M.A. (2025) Detecting label adopters in double materiality application: a machine learning approach. Journal of Accounting and Organizational Change. ISSN: 1832-5912
Correa-Mejía, D.A.; Correa-García, J.A.. and García-Benau, M.A. (2025) Enfoques de materialidad aplicados en Colombia: evidencia de la aplicación voluntaria de doble materialidad. Innovar-Revista de Ciencias Administrativas y Sociales, 35(98), pp. 1 - 24 . ISSN: 0121-5051
Zakaria Alqudah ,M.; Sierra-García, L.. and García-Benau, M.A. (2025) ESG and emerging technologies: A cluster-based literature review analysys. Sustainable Futures, 10 (2025) . ISSN: 2666-1888
Suárez Rico, Y.M.; Linares Rodriguez, M.C. y García-Benau, M.A. (2025) Instrumentalización comunicativa de los Objetivos de Desarrollo Sostenible. Prácticas de SDG washing en empresas de la Alianza Pacífico. Nómadas, 58 , pp. 1 - 14 . ISSN: 0121-7550
Correa-Mejía, D.A.; Correa-García, J.A.. and García-Benau, M.A. (2024) Analysis of double materiality in early adopters. Are companies walking the talk?. Sustainability Accounting Management And Policy Journal, 15(2), pp. 299 - 329 . ISSN: 2040-8021
Sierra-García, L.; Gambetta, N.; Azcarate Llanes, F. and García-Benau, M.A. (2024) The academic quality of universities and its contribution to the Sustainable Developments Goals. International Journal Of Sustainability In Higher Education, 25(8), pp. 1854 - 1869 . ISSN: 1467-6370
Abu Huson, Y.; Sierra-García, L.. and García-Benau, M.A. (2024) A bibliometric review of information technology, artificial intelligence and blockchain on auditing. Total Quality Management & Business Excellence, 35(1), pp. 91 - 113 . ISSN: 1478-3363
Narvaez Castillo, V.P.; García-Benau, M.A; Sierra-García, L. and Gambetta, N. (2024) Are material ESG issues making their way into Key Audit Matters? An analysis of Colombian innovative companies. Journal Of Innovation & Knowledge, 9(4, 100574) . ISSN: 2530-7614
Alqudah, M.Z.; Sierra-García, L. and García-Benau, M.A. (2024) Influence of ESG among Jordanian Fintech business: The moderating role of sustainable finance technology. Discover Sustainability, 5(496) . ISSN: 2662-9984
Gambetta, N.; Sierra-García, L.; García-Benau, M.A. and Novejarque Civera, J. (2023) The informative value of Key Audit Matters in the audit report: Understanding the impact of the audit firm and the KAM type. Australian Accounting Review, 33(2), pp. 114 - 134 . ISSN: 1035-6908
Linares-Rodriguez, M.C. ; Gambetta, N. y García-Benau, M.A. (2023) Climate action information disclosure in Colombian companies: A regional and sectorial analysis. Urban Climate, 51(101626) . ISSN: 2212-0955
García-Benau, M.A.; Bollas,-Araya, H. y Sierra-García, L. (2022) Non-financial reporting in Spain. The effects of the adoption of the 2014 eU DIrective. Revista de Contabilidad-Spanish Accounting Review, 25(1), pp. 3 - 15 . ISSN: 1138-4891
Sepúlveda-Arzate, Y.M.; García-Benau, M.A. y Gómez-Villegas, M. (2022) Materiality assessment: The case of Latin American listed companies. Sustainability Accounting Management And Policy Journal, 13(1), pp. 88 - 113 . ISSN: 2040-8021
Archel, P.; Carrasco, F.; García-Benau, M.A. and Larrinaga, C. (2022) Intelectual engagements of accounting academics: The 'forecasted losses' intervention. Critical Perspectives On Accounting, 86 102359(102359) . ISSN: 1045-2354
García Benau, M.A.; Sierra García, L. y Gambetta, N. (2022) Análisis del valor comunicativo de los informes de auditoría españoles tras la inclusión de las cuestiones clave de auditoría. Estudios financieros. Revista de contabilidad y tributaciónComentarios, casos prácticos(466), pp. 167 - 196 . ISSN: 1138-9540
García-Benau, M.A.; Bollas,-Araya, H. y Sierra-García, L. (2022) SUSTAINABLE DEVELOPMENT GOALS AND ASSURANCE ON NON-FINANCIAL INFORMATION IN SPAIN. Sustainability Accounting Management And Policy Journal, 13(4), pp. 878 - 898 . ISSN: 2040-8021
Sánchez-García, I.M.; Sierra-García, L.y García-Benau, M.A. (2022) HOW DOES THE EU NON-FINANCIAL DIRECTIVE AFFECT THE ASSURANCE MARKET?. Business Ethics The Environment & Responsibility, 31, pp. 823 - 845 . ISSN: 2694-6416
García Benau, M.A.; Sierra García, L. y Gambetta, N. (2022) Un análisis comparado de las Cuestiones Clave de Auditoría en España y las Critical Audit Matters en EEUU: implicaciones sobre la armonización internacional de la auditoría. Estudios financieros. Revista de contabilidad y tributaciónComentarios, casos prácticos(473-74), pp. 01 - 030 . ISSN: 1138-9540
García-Benau, M.A.; Gambetta, N. y Sierra-García, L. (2022) Independencia en auditoría: En pro de la defensa del interés público. Contaduria Universidad de Antioquia, 81, pp. 117 - 139 . ISSN: 0120-4203
Linares-Rodriguez, M.C. ; Gambetta, N. y García-Benau, M.A. (2022) Carbon Management strategy effects on the disclosure and efficiency of carbon emissions: A study of Colombian companies´context and inherent characteristics. Journal Of Cleaner Production, 365(132850) . ISSN: 0959-6526
Rodriguez, M.C.L.; Gambetta, N. y García-Benau, M.A. (2022) Carbon management strategy quality in Colombian companies: the influence of the national and regional public sector and company-inherent characteristics. Environment, Development and Sustainability, 2022 . ISSN: 1573-2975
Ospina Delgado, Julieth Emilse ; García Benau, María Antonia ; Zorio Grima, Ana (2021) Learning IFRS through MOOC: student and graduate perceptions. Accounting Education, 30(5), pp. 451 - 471 . ISSN: 0963-9284
Gómez-Villegas, M.; Suárez-Rico, Y.M.; Valenzuela-Jiménez, L. F. y García-Benau, M.A. (2021) La transparencia y la rendición de cuentas en redes sociales. Un caso de conflictos mineros en Latinoamérica. Innovar-Revista de Ciencias Administrativas y Sociales, 13(82), pp. 65 - 86 . ISSN: 0121-5051
Suárez-Rico, Y.M.; Gómez-Villegas, M. y García-Benau, M.A. (2021) La utilidad de los informes de sostenibilidad en entidades públicas y privadas en Colombia: la percepción de los stakeholders. Contaduria Universidad de Antioquia, 79, pp. 103 - 106 . ISSN: 0120-4203
Correa-García,J.; García-meca, E. y García-Benau, M.A. (2020) Corporate governance and its implications for sustainability reporting quality in Latin American Business Groups. Journal Of Cleaner Production. ISSN: 0959-6526
García-Benau, M.A. (2020) El debate de las coauditorías está servido. REA-Economistas.com. Revista online, pp. 64 - 66 . ISSN: 2742-3200
Gambetta, N.; García-Benau, M.A. and Zorio, A. (2019) Stress test impact and bank risk profile: Evidence from macro stress testing in Europe. International Review Of Economics & Finance, 61(May), pp. 347 - 354 . ISSN: 1059-0560
Gambetta, N.; García-Benau, M.A.; Sierra, L. y Orta, M. (2019) Las cuestiones clave de auditoría esperadas en España ¿son los auditores previsibles?. Revista de Contabilidad-Spanish Accounting Review, 22(1), pp. 32 - 40 . ISSN: 1138-4891
Sierra, L.; Gambetta, N.; García-Benau, M.A. y Orta, M. (2019) Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: the case of the United Kingdom. British Accounting Review(51), pp. 227 - 240 . ISSN: 0890-8389
García-Sánchez, I.; Martínez, J.; García-Benau, M.A. (2019) Integrated Reporting:The mediating role of the board of directors and investor protection on mangerial discretion in munificent environment. Corporate Social Responsability and Environmental Management, 26(1), pp. 29 - 45 . ISSN: 1535-3966
Suarez-Rico, Y.M.; García-Benau, M.A. y Gómez-Villegas, M. (2019) CSR communication through Facebook in the Latin American integrated market (MILA): Disclosure, interactivity and legitimacy. Meditari Accountancy Research, 27(5), pp. 741 - 760 . ISSN: 2049-372X
Zorio, A.; Sierra, L. y García-Benau,M.A. (2018) Sustainability reporting experience by universities: A causal configuration approach. International Journal Of Sustainability In Higher Education, 19(2), pp. 337 - 352 . ISSN: 1467-6370
Zorio, A.; García-Benau, M.A.; Grau Grau, A. y Paredes, F. (2018) El Informe de Transparencia de las firmas auditoras: Evidencia del mercado español 2010-2013. Revista Espanola de Financiacion y Contabilidad-Spanish Journal Of Financeand Accounting, 47(2), pp. 280 - 305 . ISSN: 0210-2412
Suarez Rico, Y.M.; Gómez Villegas, M. and García Benau, M. A. (2018) Exploring Twitter for CSR disclosure: Influence of CEO and firm characteristics in Latin American companies. Sustainability (Basel), 10(8, 2617) . ISSN: 2071-1050
Córdova, C.; Zorio, A. y García-Benau, M.A. (2018) New trends in corporate reporting information on the carbon foot print in Spain. Rae-Revista de Administracao de Empresas, Noviembre-Dicii, pp. 463 - 476 . ISSN: 0034-7590
Toscano, A. y García-Benau, M.A. (2018) The Change Of The Auditor Towards The Big Four Auditing Firms In Mexico. Advances in social sciences research journal, 5(12), pp. 409 - 434 . ISSN: 2055-0286
Sierra-García, L.; García-Benau, M.A: y Bollas-Araya, H. (2018) Empirical analysis of non-financial reporting by Spanish companies. Administrative Sciences, 8(3), pp. 29 - 48 . ISSN: 2076-3387
Gambetta, N.; García-Benau, M.A.; Zorio-Grima, A. (2017) Corporate social responsibility and bank risk profile: evidence from Europe. Service Business, 11, pp. 517 - 542 . ISSN: 1862-8516
Rivera, A.; Zorio, A. y García_Benau, M.A. (2017) Integrated reports:disclosure level and explanatory factors. Social Responsibility Journal, Vol. 13 ( 1), pp. 155 - 176 . ISSN: 1747-1117
Toscano Moctezuma, J.A. y García-Benau, M.A. (2017) Why the Big 4 are leaders in the audit market? A literature review. Archives of business research, 5(12), pp. 227 - 244 . ISSN: 2054-7404
García Benau, M.A. (2016) El marco normativo internacional de la auditoría y su repercusión en España. Revista Española de Control Externo, XVIII(52), pp. 175 - 197 . ISSN: 1575-1333
Gambetta, N.; García-Benau, M.A. and Zorio, A. (2016) Data analytics in banks´audit: the case of loan loss provisions in Uruguay. Journal of Business Research, 69(11), pp. 4793 - 4797 . ISSN: 0148-2963
García Benau, M.A. (2016) Las expectativas de la auditoría y el fraude. Revista Contabilidad y Dirección, 23, pp. 83 - 96 . ISSN: 1887-5696
Rivera, A; Zorio, A and García-Benau, M.A. (2016) El concepto de Informe Integrado como innovación en el reporting corporativo. Journal Of Innovation & Knowledge, 1(3), pp. 144 - 155 . ISSN: 2530-7614
Garrido-Miralles, P.; Zorio-Grima, A. and García-Benau, M.A. (2016) Sustainable Development, Stakeholders Engagement and Analyst Forecasts´Accuracy: Positive Evidence from the Spanish setting. Sustainable Development, 24(2), pp. 77 - 88 . ISSN: 0968-0802
Julieth Ospina-Delgado. M. Antonia García-Benau, Ana Zorio-Grima (2016) Massive open online courses for IFRS education: a point of view of Spanish accounting educators. Procedia - Social and Behavioral Sciences, 228, pp. 356 - 361 . ISSN: 1877-0428
Toscano, A. y García Benau, M.A. (2016) Differentation in the quality of the financial audit service in México. Advances in social sciences research journal, 25(11), pp. 252 - 266 . ISSN: 2055-0286
Ospina Delgado, J.; Zorio, A. y García-Benau, M.A. (2016) Massive open online courses in higher education: A data Analysis of the MOOCs supply. Intangible Capital, 12(5), pp. 1401 - 1450 . ISSN: 2014-3214
Villanueva García, J.; García Benau, M. A. y Zorio Grima, A. (2016) Impact of enforcement and corporate governance attributes on performance. Corporate Ownership and Control, 13(4), pp. 59 - 69 . ISSN: 1727-9232
Toscano Moctezuma, J.A. y García-Benau, M.A. (2017) Why the Big4 are leaders in the audit market: A literature review. Archives of business research, 5(12), pp. 227 - 244 . ISSN: 2054-7404
Correa-García,J.; García-Benau, M.A. García-Meca, E. (2020) Corporate governance and its implications for sustainability reporting quality in Latin American business groups. Journal Of Cleaner Production, 254(May) . ISSN: 0959-6526
Linares-Rodriguez, M.C.; Gambetta, N.y García-Benau, M.A. (2022) Carbon Management strategy effects on the disclosure and efficiency of carbon emissions: A study of Colombian companies´context and inherent characteristics. Journal Of Cleaner Production, 365(132850) . ISSN: 0959-6526
Rodriguez, M.C., Gambetta, N. y García-Benau, M.A. (2022) Carbon Management strategy quality in Colombian companies: the influence of the national and regional public sector and company inherent characteristics. Environment, Development and Sustainability, 2022 . ISSN: 1573-2975
Correa-Mejía, D.A.; Correa-García, J.A.. and García-Benau, M.A. (2025) Effect of early adoption of double materiality and corporate goverance structure on financial and corporate socia responsibility performance.
Correa-Mejía, D.A.; Correa-García, J.A.. and García-Benau, M.A. (2025) Effect of early adoption of double materiality and corporate goverance structure on financial and corporate socialcódigo del artículo responsibility performance. Corporate Governance-An International Review. ISSN: 0964-8410
Nuñez, I.; García-Benau, M.A; Gambetta, N. and Giuliani, M. (2026) Do diverse boards accelerate the corporate enegy transition? Insights from emerging markets. Cleaner Energy Systems, 13 (2026)100252(June) . ISSN: 2772-7831
Nuñez, I. García-Benau, M.A and Gambetta, N. (2026) Do diverse boards accelerate the corporate energy transition? Insights from emerging markets. Cleaner Energy Systems, 13 (100252)(June) . ISSN: 2772-7831
Narvaez Castillo, V.P.; García-Benau, M.A; Gambetta, N. and Sierra-García, L (2026) Unlocking transparency in emerging markets:analyzing Key Audit Matter disclosure in Colombian. Innovar-Revista de Ciencias Administrativas y Sociales. ISSN: 0121-5051

Other publications

Participations in Conferences

Vásquez-Arango, L.; Sierra-García, L. y García-Benau, M.A. (2025). Taxonomía de la UE. Evolución de la información reportada sobre actividades económicas sostenibles. (Communication). Workshop internacional sobre información corporativa: Sostenibilidad e interés público . Valencia . SPAIN
García-Benau, M.A. y Sierra-García, L. (2025). Requisitos de divulgación de la taxonomía de la UE: contribución al cambio climático. (Poster). Sustainable development for a dynamic planet: Lessons, Priorities and Solutions . Miami . UNITED STATES
García-Benau, M.A. (2025). Temas de actualidad en auditoría. (Roundtable discussion). Workshop internacional sobre sostenibilidad corporativa e interés público . Valencia . SPAIN
Narvaez Castillo, V.P.; García-Benau, M.A; Sierra-García, L. and Gambetta, N. (2025). Environmental risks in the spotlight: How auditor and company characteristics shape Key Audit Matters in sensitive industries. (Communication). 47th European Accounting Association Annual Congress . Rome . ITALY
Nuñez, I.; Gambetta, N. and García-Benau, M.A (2025). Board Diversity and Water-Energy Disclosure Quality: Evidence from Latin American Capital. (Communication). American Accounting Association . Chicago . UNITED STATES
Correa-Mejía, D.A.; Correa-García, J. and García-Benau, M.A (2025). Enfoques de materialidad aplicados en Colombia: Evidencia sobre la adopción voluntaria de doble materialidad. (Communication). XXIII Congreso Internacional AECA . La Laguna . SPAIN
Nuñez, I.; Gambetta, N. and García-Benau, M.A (2025). The Diversity-Efficiency nexus: how board composition shapes sustainable resource use in emerging markets. (Communication). XXIII Congreso Internacional AECA . La Laguna . SPAIN
Nuñez, I.; Gambetta, N. and García-Benau, M.A (2025). Boardroom Diversity as a Catalyst for Water-Energy Disclosure Quality: Evidence from Latin American Capital Markets. (Communication). European Academy of Managment and Business Economics XXXIX internacional Annual Meeting 2025 . Santander . SPAIN
Vásquez-Arango, L.; Sierra-garcía, L. y García-Benau, M.A. (2025). Contribution of economic activities to climate change: EU Taxonomy. (Communication). 15th Spanish Conference on Social and Environmental Accounting Research . Madrid . SPAIN
Narvaez Castillo, V.P.; García-Benau, M.A; Sierra-García, L. and Gambetta, N. (2025). Environmental risks in the spotlight: How auditor and company characteristics shape Key Audit Matters in sensitive industries. (Communication). 15th Spanish Conference on Social and Environmental Accounting Research . Madrid . SPAIN

Projects

Thesis, minor thesis and research reports