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Elena de las Heras

Universidad Autónoma de Madrid

Avda. Fco. Tomas y Valiente 5

Madrid, Madrid 28049

Spain

  • Universidad Autónoma de Madrid

SCHOLARLY PAPERS

6

DOWNLOADS

1,593

TOTAL CITATIONS

8

Scholarly Papers (6)

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1.

Opinion-Shopping: Firm versus Partner-Level Evidence

Number of pages: 63 Posted: 06 May 2016 Last Revised: 01 Mar 2021
Beatriz Garcia Osma, Belen Gill-de-Albornoz, Elena de las Heras and Simona Rusanescu
Universidad Carlos III de Madrid, Jaume I University - Department of Finance and Accounting, Universidad Autónoma de Madrid and University of Groningen - Faculty of Economics and Business, Department of Accounting and Auditing
Downloads 458 (156,239)
Citation 1

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audit opinion-shopping; audit firm switches; audit partner switches; modified audit opinion

2.

Debt Pressure and Interactive Use of Control Systems: Effects on Cost of Debt

Management Accounting Research
Number of pages: 67 Posted: 04 Jan 2016 Last Revised: 07 Apr 2024
Beatriz Garcia Osma, Jacobo Gomez-Conde and Elena de las Heras
Universidad Carlos III de Madrid, Universidad Autónoma de Madrid - Accounting Department and Universidad Autónoma de Madrid
Downloads 369 (200,763)
Citation 2

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debt pressure; interactive use; management accounting and control systems; cost of debt; innovation; levers of control

3.

Public Oversight Systems for Statutory Auditors in the European Union

European Journal of Law and Economics, Forthcoming
Number of pages: 52 Posted: 23 Aug 2014 Last Revised: 02 Jun 2017
Beatriz Garcia Osma, Ana Gisbert and Elena de las Heras
Universidad Carlos III de Madrid, Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Downloads 247 (308,710)
Citation 5

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Auditing, Directive 2006/43/EU, Institutional differences, Oversight systems, Disciplinary systems, Harmonization, Accounting.

4.

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 187 (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

5.

The Impact of the Spanish Financial Act (44|2002) on Audit Quality

Revista Española de Financiación y Contabilidad (REFC)/ Spanish Journal of Finance and Accounting, Forthcoming
Number of pages: 45 Posted: 24 Jul 2012 Last Revised: 07 Aug 2019
Elena de las Heras, Leandro Canibano and José António Cardoso Moreira
Universidad Autónoma de Madrid, Universidad Autonoma de Madrid and cef.up / Faculdade de Economia / Universidade do Porto
Downloads 181 (418,025)

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audit quality, earnings management, audit reforms, Financial Act 44|2002

6.

Explaining Accounting Policy Practices Under IFRS: The Role of Institutional Factors

Number of pages: 49 Posted: 17 Nov 2016 Last Revised: 25 Nov 2016
Elena de las Heras, José António Cardoso Moreira and Patrícia Andrea Bastos Teixeira Lopes Couto Viana
Universidad Autónoma de Madrid, cef.up / Faculdade de Economia / Universidade do Porto and Universidade do Porto
Downloads 151 (491,334)

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Accounting policy practices, International differences, IFRS, institutional factors, managerial reporting incentives