Elena de las Heras

Universidad Autónoma de Madrid

Avda. Fco. Tomas y Valiente 5

Madrid, Madrid 28049

Spain

  • Universidad Autónoma de Madrid

SCHOLARLY PAPERS

5

DOWNLOADS

1,121

SSRN CITATIONS

9

CROSSREF CITATIONS

4

Scholarly Papers (5)

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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
Charles III University of Madrid - Department of Business Administration, 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 340 (142,351)
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, Forthcoming
Number of pages: 67 Posted: 04 Jan 2016 Last Revised: 30 Oct 2017
Beatriz Garcia Osma, Jacobo Gomez-Conde and Elena de las Heras
Charles III University of Madrid - Department of Business Administration, Universidad Autónoma de Madrid - Accounting Department and Universidad Autónoma de Madrid
Downloads 329 (147,499)
Citation 5

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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
Charles III University of Madrid - Department of Business Administration, Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Downloads 172 (276,433)
Citation 5

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

4.

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 155 (301,738)

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

5.

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 125 (357,235)

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