ListarGrau en Finances i Comptabilitat por tema "M48"
Mostrando ítems 1-5 de 5
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Accounting for greenhouse gases
Universitat Jaume I (2014-06-20)This paper attempts to study the main accounting perspectives regarding emission allowances with a special focus on the derived problems of accounting divergence due to the lack of specific guidance addressing the accounting ... -
Analysis of risk disclosure in Spanish firms
Universitat Jaume I (2015-07-15)Despite the advantages of reporting on business risks and the existence of a growing demand for information, risk reporting within firms is still reduced. The present work describes briefly the main aspects related to ...
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Empirical analysis of the quality on risk disclosure by Spanish firms
Universitat Jaume I (2015-07-14)The conventional wisdom in the literature based on voluntary disclosure stressed that the amount of risk that companies disclose can be used as a proxy for the quality. However, when analysing the risk disclosure it ...
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Literature review on audit opinion-shopping
Universitat Jaume I (2018-07-09)Reviewing the literature can always help us find the limitation of previous studies. This work offers a review of the literature related to the audit opinion-shopping of foreign and Spanish research. The review is organized ... -
Non-audit services and auditor independence
Universitat Jaume I (2018-07-09)This article explores the existing literature about the relation between auditor independence and the provision of non-audit services (NAS), which is one of the main threats to auditors’ objectivity. For this, some important ...
