The UV research groups (GIUV) are regulated in the 1st chapter of the Regulation ACGUV48/2013, which explains the procedure for creating new research structures. They are basic research and organizational structures that result from the voluntary association of researchers that share objectives, facilities, resources and common lines of research. These researchers are also committed to the consolidation and stability of their activity, work in groups and the capability to achieve a sustainable funding.
The research groups included in the previously mentioned Regulation are registered in the Register of Research Structures of the Universitat de València (REIUV), managed by the Office of the Vice-principal for Research. The basic information of these organisms can be found in this website.
Participants
Data related to research groups featured in various information dissemination channels shall not, under any circumstances, imply a statement or commitment regarding the employment or academic affiliation of individuals associated with the Universitat de València. Their inclusion is solely the responsibility of the group directors. Updates will be made upon request from interested parties.
- Registered groups in the Register of Research Structures of the Universitat de València - (REIUV)
Reference of the Group:
Description of research activity: 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.
Web:
Scientific-technical goals: - Auditoria de cuentas anuales y aseguramiento de la informacion no financiera
Research lines: - Financial auditing.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.
- Assurance of non-financial reporting.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.
Group members:
| Name |
Nature of participation |
Entity |
Description |
| MARIA ANTONIA GARCIA BENAU | Director | Universitat de València | |
| Research team |
| JOSEFINA NOVEJARQUE CIVERA | Collaborator | Bussines and Marketing School ESIC | Tenured university professor |
| NICOLAS GAMBETTA LOPASSIO | Collaborator | Universidad ORT (Uruguay) | Tenured university professor |
| PASCUAL GARRIDO MIRALLES | Collaborator | Universitat d'Alacant | Tenured university professor |
| JULIETH OSPINA DELGADO | Collaborator | Pontificia Universidad Javeriana (Colombia) | Professor |
CNAE:
Associated structure: 
