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Begoña Navallas

Universidad Autónoma de Madrid

Campus Cantoblanco

C/Kelsen, 1

Madrid, Madrid 28049

Spain

  • Universidad Autónoma de Madrid

SCHOLARLY PAPERS

7

DOWNLOADS

787

TOTAL CITATIONS

6

Scholarly Papers (7)

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1.

Implications of the EU Regulation of Public Oversight Systems for Statutory Auditors *

Forthcoming in Spanish Accounting Review (Revista de Contabilidad)
Number of pages: 47 Posted: 18 Feb 2024 Last Revised: 20 Jun 2024
Ana Gisbert, Begoña Navallas, Pablo Gomez Carrasco and Elena de las Heras
Universidad Autónoma de Madrid, Universidad Autónoma de Madrid, Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Downloads 192 (405,402)

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Auditing, Directives 2014/56/EU and 2006/43/EC, Regulation 537/2014, enforcement, audit oversight, harmonization, institutional differences JEL classification: G30, G38, K22, M40, M48

2.

The Association between Voluntary Disclosure and Corporate Governance in the Presence of Severe Agency Conflicts

Number of pages: 58 Posted: 23 Oct 2014
Ana Gisbert and Begoña Navallas
Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Downloads 186 (413,774)
Citation 4

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Board composition, Independent directors, Agency conflicts, Ownership concentration, Voluntary disclosure

3.

Proprietary Costs & Governance on the Segment Disclosure Decision

Number of pages: 51 Posted: 17 Oct 2014
Ana Gisbert, Begoña Navallas and Domi Romero
Universidad Autónoma de Madrid, Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Downloads 146 (518,102)
Citation 2

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segment reporting, agency theory, proprietary costs, independent directors.

4.

From IAS 14 to IFRS 8: the Role of Proprietary and Agency Costs in Shaping Financial Reporting

FoSpanish Journal of Finance and Accounting (Revista Española de Financiación y Contabilidad), Forthcoming, Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 0 [10.1080/02102412.2024.2329502]
Number of pages: 40 Posted: 09 Apr 2024
Ana Gisbert, Begoña Navallas and Domi Romero
Universidad Autónoma de Madrid, Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Downloads 131 (576,708)

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segment reporting, agency theory, proprietary costs, management approach

5.

Comparative Analysis Of Oversight Information Of Public Oversight Bodies For Statutory Auditors Published In Member States (EU)

Instituto de Contabilidad y Auditoría de Cuentas (ICAC) - Paper series, October 2021
Number of pages: 41 Posted: 15 Dec 2022
Ana Gisbert, Begoña Navallas, Beatriz Garcia Osma, Pablo Gomez Carrasco, Jacobo Gomez-Conde and Beatriz Santos-Cabalgante
Universidad Autónoma de Madrid, Universidad Autónoma de Madrid, Universidad Carlos III de Madrid, Universidad Autónoma de Madrid, Universidad Autónoma de Madrid - Accounting Department and Universidad Autónoma de Madrid
Downloads 103 (679,608)

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Public Oversight Bodies for Statutory Auditors (POBSA), Directive 2014/56/EU, Regulation (EU) No. 537/2014

6.

What Drives Auditor Reputation and Why does it Matter? A Scoping Review and Research Agenda

May 2026, the work has been accepted for publication in REFC – Spanish Journal of Finance and Accounting. It is forthcoming in next issue of REFC.
Number of pages: 40 Posted: 16 Jun 2026
José Luis Luque Balboa, Begoña Navallas and Pablo Gomez Carrasco
Universidad Autónoma de Madrid - Faculty of Economic Science and Business Studies, Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Downloads 29

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Audit, Auditor, Reputation, Auditor Reputation, Scoping Review

7.

Access Requirements to the Auditing Profession in the Member States of the EU: France, Germany, Italy, Ireland, Portugal and Spain

Instituto de Contabilidad y Auditoría de Cuentas - Paper series
Posted: 17 Feb 2023 Last Revised: 13 Mar 2024
Beatriz Garcia Osma, Belen Gill-de-Albornoz, Ana Gisbert and Begoña Navallas
Universidad Carlos III de Madrid, Jaume I University - Department of Finance and Accounting, Universidad Autónoma de Madrid and Universidad Autónoma de Madrid

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Auditing, Accounting Profession, EU, Member States regulation