As indicated in the section 2.1, this doctoral programme currently in force has been functioning since 1991, and has received the quality award during the period between 2003 and 2009. With the implementation in 2007 of the Master's Degree in Accountancy, Auditing and Management Control, the doctoral programme has been strengthened and it has been demanded by more qualified and motivated students who claim for more and better means. Similarly, in these last years it has been noticed the necessity of expanding its research perspectives and extend its actions in corporate finances with the help of several collaborating universities.

Therefore, we propose new doctoral studies, with a broader and strengthened focus, based on more of twenty years experience in training work in research tasks and that intends to give attention to a wider range of interests of our students, both from a point of view strictly academic and professional. Particularly, the students who usually are incorporated in this doctoral programme and that come from Latin American countries use to demonstrate a Master's Degree in related subject areas and frequently also they are professors from their home universities that take our doctoral studies with great motivation in order to obtain the corresponding qualification of Doctor.

The new doctoral programme is focused on scientific fields currently consolidated in the area of corporate finances and accounting. Private associations of great prestige in Europe such as the European Accounting Association or the European Financial Management Association guarantee this. From the point of view of public interest the growing importance of the regulation of financial information both in capital markets and outside them its influence in the behaviour of economic agents involved has led to the development of significant areas of research to which our programme aims to contribute.

We can point out (i) the impact of accounting information in the assessment of the return on assets, (ii) the quality of the information and the audit market, (iii) the financial information and the corporative government of companies and (iv) the financial and fiscal policies of listed and unlisted companies, among others.