Search Results - "Ruiz, Emiliano"
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Impact of disclosure and assurance quality of corporate sustainability reports on access to finance
Published in Corporate social-responsibility and environmental management (01-07-2019)“…This paper investigates the impact of corporate social responsibility (CSR) disclosure quantity, quality, and external validation concerning assurance on…”
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Complex hyperbolic representations of PSL2(R)
Published in Mathematische annalen (2024)“…We construct a two-parameter family of irreducible representations of PSL 2 ( R ) in the isometry group of the infinite-dimensional complex hyperbolic space…”
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The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants
Published in Business strategy and the environment (01-12-2018)“…The aim of this study was to evaluate the quality of sustainability assurance reports and some aspects associated with it: expertise (a practitioner attribute)…”
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High-quality assurance, ESG legitimacy threats and board effectiveness
Published in The British accounting review (01-04-2024)“…This study aims to investigate whether companies engage high-quality assurance in response to legitimacy threats caused by media coverage of negative…”
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How capital markets assess the credibility and accuracy of CSR reporting: Exploring the effects of assurance quality and CSR restatement issuance
Published in Business ethics, the environment & responsibility (Print) (01-10-2021)“…This research examines how the credibility and accuracy of corporate social responsibility (CSR) disclosures enhance market confidence by exploring their…”
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Multiplex connectome changes across the alzheimer’s disease spectrum using gray matter and amyloid data
Published in Cerebral cortex (New York, N.Y. 1991) (03-08-2022)“…Abstract The organization of the Alzheimer’s disease (AD) connectome has been studied using graph theory using single neuroimaging modalities such as positron…”
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What impact do countries have on levels of sustainability assurance? A complementary‐substitutive perspective
Published in Corporate social-responsibility and environmental management (01-09-2020)“…This paper focuses on levels of sustainability assurance and the impact countries have on them. The level, the “how” aspect, indicates the nature and extent of…”
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Sex differences in multilayer functional network topology over the course of aging in 37543 UK Biobank participants
Published in Network neuroscience (Cambridge, Mass.) (2023)“…Aging is a major risk factor for cardiovascular and neurodegenerative disorders, with considerable societal and economic implications. Healthy aging is…”
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Audit committee and internal audit and the quality of earnings: empirical evidence from Spanish companies
Published in Journal of management and governance (01-05-2012)“…Corporate scandals and failures such as Enron, WorldCom, etc. were highly catastrophic and had a terrible effect on stakeholders. The pressure of globalisation…”
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Analysis of the Influence of the Internal Audit Function on Audit Fees
Published in Revista de contabilidad (2019)“…The aim of this paper is to analyse the relationship between the internal audit function and auditor's fees using a sample of Spanish listed companies between…”
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Audit Risk Management and Audit Effort in Small and Medium Audit Firms
Published in Revista de contabilidad (01-07-2024)“…The purpose of this paper is to analyze audit planning decisions of small and medium-sized Spanish audit firms and the resulting impact on audit risk and…”
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The Temporal Pattern of Mortality Responses to Air Pollution: A Multicity Assessment of Mortality Displacement
Published in Epidemiology (Cambridge, Mass.) (01-01-2002)“…Although the association between particulate matter and mortality or morbidity is generally accepted, controversy remains about the importance of the…”
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Health vulnerability mapping in the Community of Madrid (Spain)
Published in Gaceta sanitaria (01-09-2017)“…The Public Health General Directorate of Madrid has developed a health vulnerability mapping methodology to assist regional social health teams in health…”
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The value relevance of expected vs. unexpected going concern opinions
Published in Investment management & financial innovations (2019)“…Previous event studies find that going concern opinions (GCOs) convey significant information to the market when the audit reports appear to be unexpected…”
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15
Age-related differences in the functional topography of the locus coeruleus and their implications for cognitive and affective functions
Published in eLife (2023)“…The locus coeruleus (LC) is an important noradrenergic nucleus that has recently attracted a lot of attention because of its emerging role in cognitive and…”
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ANÁLISIS empírico del efecto de las rentas económicas en el comportamiento independiente del auditor
Published in Revista española de financiación y contabilidad (01-09-2018)“…Este trabajo analiza si las rentas económicas que los auditores obtienen de sus clientes por la prestación de servicios de auditoría afectan a la independencia…”
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El efecto de la rotación de socio en la calidad de la auditoría
Published in Revista de contabilidad (01-01-2018)“…La Ley de Auditoría de 2015 impone salvaguardas más estrictas en relación con la firma y el socio firmante de los informes de auditoría que la Ley de 2010. Se…”
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In silico analysis of gene expression in V3a and the superior occipital gyrus: Relevance for migraine
Published in Cephalalgia reports (2020)“…Introduction: Visual manifestations are the most prominent non-painful features of migraine. During the last decades, visual area V3a has gathered attention of…”
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Simulation Model to Support Security Screening Checkpoint Operations in Airport Terminals
Published in Transportation research record (01-02-2020)“…Since 2001 the Transportation Security Administration (TSA) has implemented security screening checkpoints (SSCPs) in the terminals of 440 airports in the…”
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Mandatory audit firm rotation in Spain: a policy that was never applied
Published in Accounting, auditing, & accountability (2007)“…Purpose - In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of…”
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