As part of the activities carried out within the framework of the doctoral program in Accounting and Corporate Finance by the Department of Accounting in collaboration with the Chair of International Finance at the University of Valencia, next Monday, March 30, 2026, a seminar will be held by professor Wayne R. Landsman, KPMG Distinguished Professor of Accounting The University of North Carolina at Chapel Hill Kenan-Flagler Business School, to present the following paper: “Perspectives on Research in Accounting : Critical Audit Matters and the Design of Financial Covenants in Debt Contracts”.