Search Results - "Sierra García, Laura"

Sustainable development goals and assurance of non-financial information reporting in Spain by Sierra García, Laura, Bollas-Araya, Helena María, García Benau, María Antonia

“…Purpose This paper aims to investigate the relationship between corporate reporting on issues related to the Sustainable Development Goals (SDG) and the…”
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Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive by García-Benau, María-Antonia, Bollas-Araya, Helena-María, Sierra-García, Laura

“…The Directive 2014/95/EU imposes new requirements regarding the disclosure of non-financial information (NFI). The aim of this paper is to analyse the NFI…”
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Are material ESG issues making their way into key audit matters? An analysis of Colombian innovative companies by Narváez-Castillo, Viviana Patricia, García-Benau, María Antonia, Sierra-García, Laura, Gambetta, Nicolás

“…This study examines whether auditors are innovating in their audit reports by incorporating material environmental, social, and governance (ESG) issues from…”
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Analysis of the Influence of the Internal Audit Function on Audit Fees by Ruiz Barbadillo, Emiliano, Sierra García, Laura Nieves, Orta Pérez, Manuel

“…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 committee and internal audit and the quality of earnings: empirical evidence from Spanish companies by Sierra García, Laura, Ruiz Barbadillo, Emiliano, Orta Pérez, Manuel

“…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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The role of sustainable development and innovation on firm performance by Guerrero‐Villegas, Jaime, Sierra‐García, Laura, Palacios‐Florencio, Beatriz

“…In the new economic scenario, characterized by a rapidly changing environment, companies are pushed into seeking new responses in order to survive and succeed…”
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Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study by Sierra-García, Laura, Zorio-Grima, Ana, García-Benau, María A.

“…There is increasing interest in integrated reporting that includes the company's financial, governance, environmental, and social performance. For this reason,…”
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Las cuestiones clave de auditoría esperadas en España: ¿son los auditores previsibles? by García Benau, María Antonia, Gambetta Lopassio, Nicolás, Orta Pérez, Manuel, Sierra García, Laura Nieves

“…The modification of the content of the audit report responds to the application of the requirement imposed by the NIA-ES 701 "Key Audit Matter" (KAM) (ICAC,…”
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The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type by Gambetta, Nicolás, Sierra‐García, Laura, García‐Benau, María Antonia, Novejarque‐Civera, Josefina

“…This paper examines whether the readability (and hence informative value) of key audit matters (KAM) varies according to the audit firm and the KAM type…”
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Elaboración y validación de un instrumento de medida de la calidad del servicio de auditoría by Sierra García, Laura, Orta Pérez, Manuel, Moreno García, Francisco Javier

“…El propósito de este estudio es evaluar la validez de un instrumento diseñado para medir la calidad del servicio de auditoría percibida por los clientes. Su…”
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How does the EU non‐financial directive affect the assurance market? by García‐Sánchez, Isabel‐María, Sierra‐García, Laura, García‐Benau, María‐Antonia

“…The objective of this paper was to determine the impact produced by Directive 2014/95/EU on companies’ decisions regarding the assurance of non‐financial…”
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Aseguramiento del informe de sostenibilidad en España y Latinoamérica by Zorio-Grima, Ana, García-Benau, María A., Sierra-García, Laura

“…Este trabajo presenta un estudio sobre el aseguramiento de los informes de sostenibilidad emitidos en España y Latinoamérica. Sobre una muestra de 783 empresas…”
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Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom by Sierra-García, Laura, Gambetta, Nicolás, García-Benau, María A., Orta-Pérez, Manuel

“…This study was conducted to analyse the influence of auditor and client characteristics on the magnitude and type of key audit matters (KAM) disclosed in the…”
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A bibliometric review of information technology, artificial intelligence, and blockchain on auditing by Abu Huson, Yazan, Sierra-García, Laura, Garcia-Benau, María Antonia

“…This study analyzes the state of the art in the literature about information technology, artificial intelligence, and blockchain in auditing. A bibliometric…”
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Empirical analysis of non-financial reporting by Spanish companies by Sierra-Garcia, Laura, Garcia-Benau, Maria Antonia, Bollas-Araya, Helena Maria

“…Spain is one of the European countries that is the most strongly committed to the presentation of non-financial information. In 2017, Spain adapted its…”
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CREDIBILIDAD EN LATINOAMÉRICA DEL INFORME DE RESPONSABILIDAD SOCIAL CORPORATIVA by Sierra-García, Laura, García-Benau, María A, Zorio, Ana

“…To improve credibility of Corporate Social Responsibility reports, they are assured by an external expert. This research is based on 1,021 observations from 12…”
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Sustainability assurance and provider choice: a meta-regression analysis by Hay, David C., Kend, Michael, Sierra-García, Laura, Subramaniam, Nava

“…Purpose This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider…”
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The academic quality of universities and its contribution to the sustainable development goals by Sierra-García, Laura, Gambetta, Nicolás, Azcarate Llanes, Fernando, García Benau, María Antonia

“…Purpose This paper aims to examine whether the position of universities in the times higher education (THE) impact rankings (IR) is related to the different…”
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Sustainability reporting experience by universities: a causal configuration approach by Zorio-Grima, Ana, Sierra-García, Laura, Garcia-Benau, Maria A

“…Purpose The purpose of this research is to identify the combinations of factors leading to experience in sustainability reporting by Spanish public…”
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Assurance on non-financial information in Spain by Bollas Araya, Helena María, Sierra-García, Laura

“…By means of the Directive 2014/95/EU, the EU established new requirements regarding the disclosure of non-financial information (NFI). The Spanish Act 11/2018…”
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