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: 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.
Web:
Scientific-technical goals: - Analisis de regulacion contable internacional, efectos en la calidad y los mercados, consecuencias economicas, calidad de la informacion y supervision
Research lines: - 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.
Group members:
CNAE:
Associated structure: - Inter-university Institute of International Economics (IEI)
Keywords: - Contabilidad, Calidad de la Información, Mercados de Capitales, Auditoría, Control de Gestion
