Revista de Contabilidad - Spanish Accounting Review 2022, V. 25 N. 2
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PublicationMetadata onlyScientific progress of fiscal transparency research at national governments level(Universidad de Murcia, Servicio de Publicaciones, 2022) Silva Diniz Leroy, Rodrigo; Sáez-Martín, Alejandro; Caba-Pérez, María del Carmen; Cabral de Ávila, Lucimar AntônioThis paper analyzes the scientific progress of research on fiscal transparency of national governments over the past 20 years. We explored the inherent and content characteristics of the papers, through a scientometric analysis, and investigated the role of externalities in the general progress and impact of the research. The number of impactful papers published on this topic can be considered low and we noted the predominance quantitative studies using external database, predominantly written by American and Spanish authors. About the role of language on the topic, English-speaking authors published earlier and have the most impactful papers. Also, the increase of papers is correlated with the regulations of Freedom of Information worldwide, although a low number of papers have specifically analyzed these acts. Finally, the rise of Open Budget Index data increased the number of papers published, though with less scientific impact. Considering the relevance of the topic, we propose future research niches to the literature on fiscal transparency, with different research types and alternative approaches, such as using primary data collection, qualitative and critical methodologies, in-depth case studies on the internal situation of unexplored countries, and studies focused on developing countries, mainly from Africa, Asia and Latin America.- PublicationOpen AccessDoes audit committee financial expertise actually improves information readability?(Universidad de Murcia, Servicio de Publicaciones, 2022) Alcaide-Ruiz, María Dolores; Bravo-Urquiza, FranciscoThis paper investigates the relationship between audit committee financial expertise, particularly considering specific accounting financial expertise, and the readability of management reports. Additionally, this study also examines whether the effect of financial experts is moderated by the intensity of the audit committee’s activity. The dataset for directors’ characteristics is hand-collected as are the management reports. The sample is composed of Spanish listed firms for the period 2013-2015. The results show a negative association between financial expertise, especially accounting financial expertise, and the readability of management reports. In addition, this association is accentuated with higher number of audit committees’ meetings. This evidence stimulates the debate on the advantages of having members with financial expertise in the audit committee. Otherwise, the use of contextual approaches in further studies regarding the role of directors is recommended. In addition, this could help regulators and professionals to guide their requirements and recommendations about directors’ qualifications.
- PublicationOpen AccessDeterminants of sustainability information disclosure of local governments in Latin America(Universidad de Murcia, Servicio de Publicaciones, 2022) León-Silva, Jeimi Maribel; Dasí-González, Rosa María; Montesinos Julve, VicenteThis paper analyses the socioeconomic factors that influence the disclosure of sustainability information on 99 local government websites in 2018 in countries that make up the Pacific Alliance (PA) in Latin America, associated with internal and external demands that public entities have for accountability in social and environmental issues. We use as methodology a content analysis of the sustainability information disclosed by local entities on their websites and a regression of Ordinary Least Squares (OLS). This article shows empirical evidence that the size, budget capacity and the economic level of the municipality are factors associated with the sustainability disclosure on websites due to internal and external factors impacting the decisions and actions taken by the entities related to the sustainability and its disclosure. These results are important for academic and technical discussions in a region with specific characteristics different from most countries studied in previous literature on the subject.
- PublicationOpen AccessEl origen de ingresos del auditor y calidad de la auditoría : el caso español(Universidad de Murcia, Servicio de Publicaciones, 2022) Serrano-Madrid, José; Bustos-Contell, Elisabeth; Porcuna-Enguix, Luis; Labatut-Serer, GregorioEstudios previos señalan la existencia de una relación entre la especialización del auditor y la calidad de la auditoría. A partir de esta idea, cuanto más importante sea la actividad de auditoría en el total del negocio de la firma auditora y mayor especialización exista en dicha actividad, el auditor firmante adoptará una postura más conservadora en la emisión de su informe. Utilizando la materialidad cuantitativa como subrogado de la calidad, se examina el efecto que los honorarios por otros servicios distintos a los de auditoría y el peso de los socios firmantes en la firma tienen sobre la cifra de materialidad. Partiendo de la materialidad real utilizada en cada uno de los encargos como medida de calidad de la auditoría y a través de una muestra de 995 clientes-año de compañías españolas no cotizadas, se concluye que una mayor dedicación a trabajos distintos a los de auditoría lleva al auditor a aplicar unas cifras de materialidad más altas. Los resultados también muestran que las firmas de auditoría usan materialidades más altas cuando los socios firmantes de la firma de auditoría ganan representación, reforzando la idea de un risky shift. Los hallazgos de este estudio son consistentes con la corriente de estudios que afirma que existen otros factores además de los cuantitativos que afectan a la fijación de la cifra de materialidad. Este trabajo contribuye a esta corriente mediante datos de archivo que reflejan el comportamiento del auditor durante la determinación de la cifra de materialidad cuantitativa y sus implicaciones en la divulgación de información financiera.
- PublicationOpen AccessBoard competences and CSR reporting : the moderating role of CEO power(Universidad de Murcia, Servicio de Publicaciones, 2022) Gallego-Álvarez, Isabel; Pucheta-Martínez, María-ConsueloStudies 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 tenure and board cultural diversity have on CSR disclosure. Additionally, the moderating impact of CEO power on the association between these three board competences and CSR reporting is examined. The paper draws on resource dependence theory and agency theory, which are highly relevant in analysing how board competence influences CSR disclosure. The findings show that board specific skills, board tenure and board cultural diversity have a positive effect on the disclosure of CSR information. Moreover, our evidence also shows that CEOs with greater power can negatively moderate the positive effect of the three board competences considered on CSR reporting.
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