Listar COFIN_Articles por autoría "42402a8d-a0d7-4759-a6b9-b43bf3f8e6b4"
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An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel Wiley (2018)Firms interested in being perceived by all stakeholders and society as drivers of corporate social responsibility (CSR) activities, especially regarding CSR reporting, should have boards of directors that defend not only ... -
Auditor independence, joint determination of audit and non-audit fees and the incidence of qualified audit reports
De Fuentes Barberá, Cristina; Pucheta-Martínez, María Consuelo Universidad de los Andes. Facultad de Administración (2009)The aim of this study is to examine whether the provision of non-audit services by the incumbent auditor compromises auditor independence in a low litigation risk environment such as in the case of Spain, where the audit ... -
Board competences and CSR reporting: the moderating role of CEO power
Gallego-Alvarez, Isabel; Pucheta-Martínez, María Consuelo Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC (2022)Studies addressing the impact of board capabilities on CSR reporting are scarce. The aim of this research is to provide further evidence of the impact that certain board capabilities, such as board specific skills, ... -
Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel; Bel-Oms, Inmaculada Wiley (2019)Previous empirical evidence has shown the effect of most corporate governance mechanisms on corporate social responsibility and environmental disclosure. However, there is scant empirical evidence that examines the influence ... -
Commitment of independent and institutional women directors to corporate social responsibility reporting
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Olcina-Sempere, Gustau Wiley (2018)This paper examines how independent and institutional women directors on boards affect corporate social responsibility (hereafter CSR) reporting. Most of the previous empirical evidence has shown a linear association between ... -
Corporate Environmental Disclosure Practices in Different National Contexts: The Influence of Cultural Dimensions
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel SAGE Publications (2019)The influence of different national contexts, including the effects of cultural environments, on corporate environmental disclosure practices has yet to be properly addressed in the literature. The purpose of this research ... -
Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel; Bel-Oms, Inmaculada John Wiley and Sons (2021)The aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee ... -
Corporate social responsibility commitment of women directors through audit committees: evidence from international firms
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Gallego-Alvarez, Isabel Emerald (2023)Purpose: This paper explores the impact of some audit committees' characteristics (executive and independent directors and directors' attendance at audit committee meetings) on CSR reporting. Moreover, it also aims to ... -
Corporate social responsibility reporting and capital structure: Does board gender diversity mind in such association?
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Gallego-Alvarez, Isabel Wiley (2022-12-15)This research aims to shed light on the effect of corporate social responsibility (CSR) disclosure on capital structure, a significant strategic policy for all listed companies. Furthermore, it aims to explore the moderating ... -
Corporate Social Responsibility Strategies of Spanish Listed Firms and Controlling Shareholders’ Representatives
Pucheta-Martínez, María Consuelo; López Zamora, Blanca SAGE Publications (2018)This article aims at analyzing how controlling shareholders’ representatives on boards affect corporate social responsibility (CSR) strategies (disclosing CSR matters) in Spain, a context characterized by high ownership ... -
Cultural environments and the appointment of female directors on boards: An analysis from a global perspective
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel; Bel-Oms, Inmaculada Wiley (2020)Hofstede's six cultural dimensions (power distance, individualism, masculinity, uncertainty avoidance, long‐term orientation and indulgence) has received little attention concerning the presence of female directors on ... -
Do board characteristics drive firm performance? An international perspective
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel Springer Berlin Heidelberg (2019-02)The aim of our research is to analyze how board characteristics influence firm performance. In this paper, we specifically examine how board size, board independence, CEO duality, female directors and board compensation ... -
Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Rodrigues, Lúcia Lima John Wiley and Sons (2020-06)Stakeholder engagement policies have become a relevant strategy in firms because they may signal to stakeholders the commitment of the firm to the stakeholder's needs and demands. In this research, we aim to examine whether ... -
Engagement of directors representing institutional investors on environmental disclosure
Pucheta-Martínez, María Consuelo; López Zamora, Blanca John Wiley and Sons (2018)This paper aims to examine the role performed by representatives of institutional investors in environmental reporting in Spain, where the presence of this type of director is the highest among European countries. Additionally, ... -
Environmental strategy in the global banking industry within the varieties of capitalism approach: The moderating role of gender diversity and board members with specific skills
Gallego-Alvarez, Isabel; Pucheta-Martínez, María Consuelo Wiley (2019)This research sets out to analyse environmental disclosure in the banking industry by considering the varieties of capitalism framework. This approach is concerned with the way companies interact strategically to resolve ... -
Exploring in emerging countries corporate social reponsibility reporting and corporate governance mechanisms
Gallego-Alvarez, Isabel; Pucheta-Martínez, María Consuelo Wiley (2019)Within corporate governance, the board of directors plays a major role in improving corporate transparency by increasing the disclosure of corporate social responsibility (CSR) information. In this paper, we analyse the ... -
External investigations and disciplinary sanctions against auditors: the impact on audit quality
De Fuentes Barberá, Cristina; Illueca, Manuel; Pucheta-Martínez, María Consuelo Springer (2015-08)In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which ... -
El éxito de los procesos de fusión en el mercado de auditoría: el caso de PriceWaterhouseCoopers
Pucheta-Martínez, María Consuelo; De Fuentes Barberá, Cristina; García Benaua, María Antonia; Ruiz Barbadillo, Emiliano Asociación Española de Profesores Universitarios de Contabilidad (2015)Este trabajo ofrece evidencia sobre el resultado de la fusión de Price Waterhouse y Coopers & Lybrand respecto a 2 de los objetivos que pretendían alcanzarse con la operación empresarial, como son el crecimiento de la nueva ... -
Female directors on boards. The impact of faultlines on CSR reporting
Ramon-Llorens, M. Camino; García-Meca, Emma; Pucheta-Martínez, María Consuelo Emerald (2020)Purpose: This paper analyzes the role of female directors on CSR disclosure. It assumes the existence of faultlines when studying gender diversity and classifies female directors into three categories: industry experts, ... -
Female directorship on boards and corporate sustainability policies: Their effect on sustainable development
Pucheta-Martínez, María Consuelo; Olcina-Sempere, Gustau; López Zamora, Blanca Wiley (2019)We aim to explore whether board gender diversity, specifically women institutional directors, improves the sustainability development and stakeholder engagement of listed firms by affecting corporate social responsibility ...