Juan L. Gandía

University of Valencia - Department of Accounting

Edificio Departamental Oriental

Avda. dels Tarongers, s/n

Valencia 46071

Spain

http://www.uv.es/gandiajl/

  • University of Valencia - Department of Accounting

SCHOLARLY PAPERS

20

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3,235

TOTAL CITATIONS
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SSRN RANKINGS

Top 41,136

in Total Papers Citations

17

Ideas:
“  My current research areas are: i) digital corporate reporting (websites and social media) and its impact on corporate, non-profit and public sector transparency; ii) economic effects of financial auditing on small and medium-sized enterprises, in particular on the quality of their financial reporting; iii) the impact of educational innovation in accounting on students' learning outcomes, how they acquire professional skills and what consequences it has on the education of future economists.  ”

  • University of Valencia - Department of Accounting

Scholarly Papers (20)

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1.

Corporate E-Governance Disclosure in the Digital Age: An Empirical Study of Spanish Listed Companies

Number of pages: 24 Posted: 20 May 2004
Juan L. Gandía
University of Valencia - Department of Accounting
Downloads 665 (86,053)
Citation 4

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Transparency, Internet, Disclosure, Corporate, Governance

2.

Audit and Earnings Management in Spanish SMEs

Business Research Quarterly, 19 (3), 171-187, 2016, DOI: 10.1016/j.brq.2015.12.001
Number of pages: 17 Posted: 19 Dec 2012 Last Revised: 01 Jun 2016
David Huguet and Juan L. Gandía
University of Valencia - Department of Accounting and University of Valencia - Department of Accounting
Downloads 483 (128,529)
Citation 4

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auditing, earnings management, Spain, SMEs

3.

Entorno virtual de aprendizaje y resultados académicos: evidencia empírica para la enseñanza de la Contabilidad de Gestión (Virtual Learning Environment and Academic Outcomes: Empirical Evidence for the Teaching of Management Accounting)

Revista de Contabilidad-Spanish Accounting Review, 17(2), 2014
Number of pages: 8 Posted: 16 Mar 2016
Dolores Montagud and Juan L. Gandía
University of Valencia and University of Valencia - Department of Accounting
Downloads 385 (167,346)

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Entorno virtual aprendizaje, Innovación educativa, Internet, Moodle, Constructivismo, Rendimiento académico, Virtual learning environment, Educational innovation, Constructivism, Academic outcomes

4.

Are Spanish GAAP for Private Companies Comparable to IFRS for SMEs?

International Journal of Business and Social Sciences, 9 (3), 44-58 (2018)
Number of pages: 26 Posted: 31 Jul 2018
Juan L. Gandía and David Huguet
University of Valencia - Department of Accounting and University of Valencia - Department of Accounting
Downloads 307 (214,388)

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IFRS, SMEs, Spanish GAAP

5.

Textual analysis and sentiment analysis in accounting

Revista de Contabilidad-Spanish Accounting Review, 24(2), 2021
Number of pages: 16 Posted: 18 Oct 2021
Juan L. Gandía and David Huguet
University of Valencia - Department of Accounting and University of Valencia - Department of Accounting
Downloads 268 (247,072)
Citation 2

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Textual analysis, Sentiment analysis, Qualitative analysis, Signalling theory

6.

Intangibles Disclosure Information on Internet by Multinational Corporations

The International Journal of Digital Accounting Research, Vol. 3, No. 5, pp. 61-99, January-June 2003
Number of pages: 35 Posted: 13 Jan 2009
Juan L. Gandía
University of Valencia - Department of Accounting
Downloads 261 (253,754)

Abstract:

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internet, intangibles, disclosure index, corporate reporting, voluntary disclosure

7.

Adquisición de Competencias, Actividades Formativas y Resultados del Aprendizaje: Evidencia Empírica en el Grado en Finanzas y Contabilidad (Acquisition of Skills, Training Activities and Learning Outcomes: Empirical Evidence in the Degree in Finance and Accounting)

Estudios sobre Educación, Vol. 28, 79-116, 2015
Number of pages: 38 Posted: 11 Dec 2015
Dolores Montagud and Juan L. Gandía
University of Valencia and University of Valencia - Department of Accounting
Downloads 175 (371,180)

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implantación de los grados, resultados de aprendizaje, actividades formativas, competencias genéricas, implementation of degrees, learning out-comes, training activities, generic skills

8.

Audit Fees and Earnings Management: Differences Based on the Type of Audit

Economic Research-Ekonomska Istraživanja, 34:1, 2628-2650, DOI: 10.1080/1331677X.2020.1836990
Number of pages: 23 Posted: 30 Dec 2020 Last Revised: 30 Jun 2021
Juan L. Gandía and David Huguet
University of Valencia - Department of Accounting and University of Valencia - Department of Accounting
Downloads 143 (440,440)
Citation 1

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audit fees, audit quality, earnings management, voluntary audit

9.

Innovación docente y resultados del aprendizaje: un estudio empírico en la enseñanza de la contabilidad de costes (Innovative Teaching Methods and Students’ Academic Performance: An Empirical Study on Cost Accounting Education)

Revista Española de Financiación y Contabilidad-Spanish Journal of Finance and Accounting, vol. XL, No. 152, pp. 677-698, 2011
Number of pages: 22 Posted: 14 Jun 2013
Juan L. Gandía and Dolores Montagud
University of Valencia - Department of Accounting and University of Valencia
Downloads 121 (503,060)

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Innovative teaching methods, EHEA, Academic performance

10.

Digital Transparency and Web 2.0 in Spanish City Councils

Government Information Quarterly, 33 (1): 28-39, 2016 DOI:10.1016/j.giq.2015.12.004
Number of pages: 12 Posted: 04 Mar 2016 Last Revised: 25 Mar 2016
Juan L. Gandía, Lucía Marrahí and David Huguet
University of Valencia - Department of Accounting, University of Valencia and University of Valencia - Department of Accounting
Downloads 108 (547,998)
Citation 3

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Web 2.0, Digital transparency, Social media, E-government, Internet disclosure, Local government, Spain

11.

Differences in Audit Pricing between Voluntary and Mandatory Audits

Academia-Revista Latinoamericana de Administración, 31 (2), 336-359.
Number of pages: 45 Posted: 06 Oct 2017 Last Revised: 10 Sep 2018
Juan L. Gandía and David Huguet
University of Valencia - Department of Accounting and University of Valencia - Department of Accounting
Downloads 87 (633,375)
Citation 2

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Voluntary Audit, Audit Fees, Big 4 Premium, Middle-Tier Auditors, SMEs

12.

Audit Fees and Cost of Debt: Differences in the Credibility of Voluntary and Mandatory Audits

Economic Research-Ekonomska Istraživanja, 33:1, 3071-3092, DOI: 10.1080/1331677X.2019.1678501
Number of pages: 22 Posted: 26 Nov 2019 Last Revised: 26 Aug 2020
Juan L. Gandía and David Huguet
University of Valencia - Department of Accounting and University of Valencia - Department of Accounting
Downloads 82 (656,159)
Citation 1

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Auditing, Audit Fees, Credibility, Voluntary Audits, Cost of Debt, SMEs

13.

Effects of the Spanish Accounting Reform on the Economic and Financial Structure, and the Performance of Listed Companies

International Journal of Accounting and Taxation, June 2018, Vol. 6, No. 1, pp. 1-17
Number of pages: 17 Posted: 15 Nov 2018
Juan L. Gandía and David Huguet
University of Valencia - Department of Accounting and University of Valencia - Department of Accounting
Downloads 65 (746,811)

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Accounting reform, Comparability, Differences in accounting standards

14.

Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt: Evidence From Spanish SMEs

SAGE Open, 11 (4), 1-17
Number of pages: 17 Posted: 19 Oct 2021
Juan L. Gandía and David Huguet
University of Valencia - Department of Accounting and University of Valencia - Department of Accounting
Downloads 53 (828,200)

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auditing, discretionary accruals, credibility, accounting quality, cost of debt, SMEs

15.

Effect of Social Media Sentiment on Donations Received by NPOS

Social Network Analysis and Mining, (2024) 14:69
Number of pages: 16 Posted: 30 Apr 2024
Juan L. Gandía and David Huguet
University of Valencia - Department of Accounting and University of Valencia - Department of Accounting
Downloads 32 (1,020,699)

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NPO, Sentiment analysis, Social media, Economic model of giving, Donation

16.

Determinants of Key Audit Matters in Thailand

Dusadeedumkoeng, O., Gandía, J.L. & Huguet, D. (2023). Determinants of key audit matters in Thailand. Journal of Competitiveness, 15(3), 184-206. https://doi.org/10.7441/joc.2023.03.10
Posted: 09 Jan 2024 Last Revised: 26 Mar 2024
Orathai Dusadeedumkoeng, Juan L. Gandía and David Huguet
Independent, University of Valencia - Department of Accounting and University of Valencia - Department of Accounting

Abstract:

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Audit report, Key Audit Matters, KAM determinants, Audit Quality; Thailand

17.

Cost of Debt Capital and Audit in Spanish SMEs

Revista Española de Financiación y Contabilidad / Spanish Journal of Finance and Accounting, 43 (3), 266-289.
Posted: 10 Nov 2012 Last Revised: 10 Oct 2014
David Huguet and Juan L. Gandía
University of Valencia - Department of Accounting and University of Valencia - Department of Accounting

Abstract:

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Auditing, Cost of Debt, SMEs, Spain

18.

Internet Disclosure by Nonprofit Organizations: Empirical Evidence of Nongovernmental Organizations for Development in Spain

Nonprofit and Voluntary Sector Quarterly, Vol. 40, No. 1, pp. 57-78, 2011
Posted: 14 Jan 2011
Juan L. Gandía
University of Valencia - Department of Accounting

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Internet Disclosure, Transparency in Nonprofits, Accountability, NGODs, Spain

19.

Determinants of Website Information by Spanish City Councils

Online Information Review, Vol. 32, No. 1, pp. 35-57, 2008
Posted: 07 Dec 2008
Juan L. Gandía and Maria C. Archidona
University of Valencia - Department of Accounting and affiliation not provided to SSRN

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Information strategy, Internet, Local authorities, Spain, Worldwide web

20.

Determinants of Internet-Based Corporate Governance Disclosure by Spanish Listed Companies

Online Information Review, Vol. 32, No. 6, pp. 791-817, 2008
Posted: 07 Dec 2008 Last Revised: 26 Jul 2014
Juan L. Gandía
University of Valencia - Department of Accounting

Abstract:

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Corporate governance, Disclosure, Internet, Spain