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AbstractWe investigate the impact of audit firm tenure, partner tenure, audit fees, fees for non-audit services and total fees on audit quality, as measured by discretionary accruals. Our sample consists of Spanish non-financial public companies for the years between 2006 and 2013. Results indicate that audit quality increases with audit firm tenure but decreases with partner tenure. Moreover, the level of fees paid to the audit firm seems to have a negative impact on audit quality, which is mainly driven by fees for audit services. In this regard, we do not observe any significant relationship between fees for non-audit services and audit quality. Our results also show that the negative relationship between either long partner tenures or high fees and audit quality does not occur when the tenure with the audit firm is long. Therefore, long audit firm tenures do not only seem to involve higher audit quality ‘per se’, but also moderate the negative effects of partner tenure and audit fees on audit quality. The results of this study, which are robust to several sensitivity checks, may be relevant for the current debate on auditor rotation and the joint provision of audit and non-audit services. 相似文献
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Abella Ainoa Araya León María Marco-Almagro Lluís Clèries Garcia Laura 《International Journal of Technology and Design Education》2022,32(3):1941-1962
International Journal of Technology and Design Education - Materials are elements that configure our built environment and are key components in design and engineering education. This research aims... 相似文献
4.
Josep Maria Arauzo Carod Daniel Liviano Solís Mònica Martín Bofarull 《Small Business Economics》2008,30(1):73-84
This paper explores the effects of new business formation on employment growth in Spanish manufacturing industries. New firms
are believed to make an important contribution to economic growth but the extent of this contribution is unclear. We consider
time lags of new firm formation as explanatory variables of employment change and identify how long the effect of new firm
entries on employment lasts. Our main results show that the effects of new business formation are positive in the short term,
negative in the medium term and positive in the long term, thus confirming the existence of indirect supply-side effects found
in similar studies for other countries.
相似文献
Josep Maria Arauzo CarodEmail: |
5.
The academic literature reveals the need to undertake more in-depth field studies in order to discover the organisational culture, the difficulties and the perceptions surrounding CSR in SMEs. This study presents the results of analysis of four case studies on Catalan companies that stand out for their social and environmental practices. The conclusions of this paper are the result of dialogue with the main actors – four medium-sized companies – focusing on their actions, understandings and resistance with regard to CSR. The methodological perspective used was Grounded Theory, with the aim of the study being to contribute towards formalising CSR in SMEs, in their daily practices, by analysing some primary data. The results obtained show how difficult it is for SMEs to understand CSR, beyond the explanation of the specific practices carried out by the companies. They highlight the role played by the values of the founding director in the implementation of CSR programmes; they reveal that SMEs still have a long way to go towards learning how to inform both internal and external stakeholders of their best practices, and; finally, they show the interesting links that SMEs establish between responsible practices, improved competitiveness and economic results. Finally, the text points out the implications that the results of this analysis may have on creating ways of promoting CSR in SMEs. We believe that, in light of the opinions expressed by the companies, public organisations should try to concentrate on creating a favourable framework for responsible competitiveness, as a way to deal with CSR when addressing SMEs.David Murillo is a Researcher at the Institute for the Individual, Corporations and Society (IPES), ESADE Business School, Universitat Ramon Llull and Academic Assistant at the same institution. He is the current coordinator of the SMEs and CSR research field at IPES. He holds a degree in Business Administration, a degree in Human Studies and a diploma in Sociology. He is currently pursuing his PhD in SME CSR.Josep M. Lozano is currently a Professor in the Department of Social Sciences at ESADE, Universitat Ramon Llull and Director of the school’s Institute for the Individual, Corporations and Society (IPES). Co-founder of ética, Economía y Dirección (Spanish branch of the European Business Ethics Network), member of the international Editorial Board of ‘Ethical Perspectives’ and member of the Business Ethics Inter-faculty group of the Community of European Management Schools (CEMS). He has been a highly commended runner-up in the European division of the Beyond Grey Pinstripes Faculty Pioneer Award. Author of Ethics and Organizations. Understanding Business Ethics as a Learning Process. Dordrecht: Kluwer, 2000. 相似文献
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The Born-Global Phenomenon: A Comparative Case Study Research 总被引:1,自引:2,他引:1
Alex?RialpEmail author Josep?Rialp David?Urbano Yancy?Vaillant 《Journal of International Entrepreneurship》2005,3(2):133-171
This qualitative, case-based research investigates the most relevant traits shown by several new, export-involved born-global
firms and their entrepreneurs-managers versus other more traditional and also recently-established exporting SMEs in a specific
geographic region inside Spain. More concretely, we aim to shed light on the type of factors and specific conditions underlying
the emergence and further expansion of born-global exporters, as compared to other counterparts, which do not share their
rapid internationalising character from inception. From our cross-comparison of four firm cases investigated in this setting
against a number of factors generally associated with the born-global or gradual internationalisation paths, our results indicate
that both constitute two consistent and distinctive patterns of international development. Another relevant finding in this
research is that born globals seem indeed to be more entrepreneurial regarding their export entry behaviour into foreign markets
than gradual exporters. Relevant academic, managerial, and policy-making implications are also outlined from these results. 相似文献
8.
We analyze optimal merger policy in R&D-intensive industries with product innovation aiming to improve the quality of products. Our results suggest that a permissive merger policy is rarely optimal in high-tech industries when the antitrust authority considers a welfare standard that balances the impact of mergers on consumers’ surplus and firms’ profits. In particular, relative to a benchmark where the effects from R&D are absent, we show that the optimal merger policy should not be substantially more permissive in the presence of those effects from R&D. 相似文献
9.
Vanessa Berenguer‐Rico Josep Lluís Carrion‐i‐Silvestre 《Journal of Applied Econometrics》2011,26(2):298-321
In the last two decades, fiscal sustainability has been tested through the use of non‐stationary time series analysis. Two different approximations can be found in the literature: first, a univariate approach that has focused on the stochastic properties of the stock of debt and, second, a multivariate one that has focused on the long‐run properties of the flows of expenditures and revenues, i.e., in the stochastic properties of the deficit. In this paper we unify these approaches considering the stock–flow system that fiscal variables configure. Our approach involves working in an I(2) stochastic processes framework. Given the possibility of the existence of regime shifts in the sustainability of US deficit that the literature has pointed out, we develop a new statistic that can be applied to test several types of I(2) cointegration and multicointegration relationships allowing for regime shifts. To test for these kinds of changing long‐run relationships we propose the use of a residual‐based Dickey–Fuller class of statistic that accounts for one structural break. We show that consistent estimates of the break fraction can be obtained through the minimization of the sum of squared residuals when there is I(2) cointegration. The finite sample performance of the proposed statistic is investigated by Monte Carlo simulations. The econometric methodology is applied to assess whether the US fiscal deficit and debt are sustainable. Copyright © 2010 John Wiley & Sons, Ltd. 相似文献
10.
In light of the recent crisis and its aftershocks, it becomes crucial to reflect on the relationship between finance and accounting and on how to integrate ethics and efficiency, as well as on how to motivate and empower practitioners in the world of finance to commit to justice, fairness and enhanced understanding, and to improving their personal integrity. This article, written as an editorial introduction to a special issue includes works related to control measurement and ethical behavior, misbehaviors in finances and accounting, professionalism in accounting, ethical investing and corporate reporting. We conclude by suggesting further research for a better integration of technical aspects of accounting and finances into business activity—human activity actually—and an for understanding of ethics not limited to rules, but as a mutual and interdependent system of values (human goods), virtues and principles. 相似文献