Aims: The aim of this doctoral programme is to offer the possibility of obtaining doctor qualification in the field of Accounting and Corporate Finances. The doctoral studies shall guarantee the acquisition of the basic competences established in the Spanish Qualifications Framework for Higher Education: systematic understanding of the field of study, and mastery of the research methods; ability to conceive, design or create, implement and adapt a substantial process of research or creation; ability to make critical and assessment analysis; synthesise new and complex ideas; ability to communicate with the academic and scientific community and with society in general about this field of knowledge; ability to promote, within academic and professional contexts, scientific, technological, social, artistic or cultural advances in a knowledge-based society.

Description: This Doctoral Programme currently in force has been functioning since 1991, granted with the quality award during the period between 2003 and 2009. With the implementation in 2007 of the Master’s Degree in Accounting, Auditing and Management Control has resulted reinforced it and students more qualified and motivated it, who request more and better mediums have been demanding it. Similarly, these last years the expansion of research perspectives and its field of work in corporate finances with the help of two collaborating universities have been necessary. Therefore, we are proposing new doctoral studies, with a more comprehensive and reinforced approach based on the experience of more than twenty uninterrupted years of experience in training research tasks and which intends to give special attention to a broader range of interests of our prospective students, both academically and professionally. In particular, the students who usually join this doctoral programme and who come from Latin American countries are often holders of a Master’s Degree in subjects related to accounting or finances and frequently, they are also professors in their home universities, which enrol in our doctoral studies with a strong motivation, in order to obtain the doctor qualification. The new Doctoral Programme focuses on the scientific fields currently consolidated in the area of corporate finances and accounting. Highly prestigious private associations of Europe, such as the European Accounting Association or the European Financial Management Association confirm this. From the perspective of public interest, the growing importance of the regulation of financial information both in the capital markets and outside them and its influence in the behaviour of the economic agents involved has led to the development of significant areas of research which our programme intends to contribute. Among other, we can highlight the impact of accounting information in the assets valuation and performance, (ii), the quality of information and the audit market, (iii) the financial information and the corporate government of companies and (iv) the financial and fiscal policies of the quoted and non quoted companies.