Elena de las Heras

Universidad Autónoma de Madrid

Avda. Fco. Tomas y Valiente 5

Madrid, Madrid 28049

Spain

SCHOLARLY PAPERS

5

DOWNLOADS

886

SSRN CITATIONS

2

CROSSREF CITATIONS

4

Scholarly Papers (5)

1.

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
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Autonoma de Madrid and Universidad Autónoma de Madrid
Downloads 285 (116,167)
Citation 1

Abstract:

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

2.

Opinion-Shopping: Firm versus Partner-Level Evidence

Number of pages: 62 Posted: 06 May 2016 Last Revised: 02 Jul 2020
Universidad Carlos III de Madrid - Department of Business Administration, Jaume I University - Department of Finance and Accounting, Universidad Autónoma de Madrid and University of Groningen
Downloads 225 (147,678)
Citation 1

Abstract:

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

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 - Department of Business Administration, Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Downloads 138 (226,821)
Citation 2

Abstract:

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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
Universidad Autónoma de Madrid, Universidad Autonoma de Madrid and cef.up / Faculdade de Economia / Universidade do Porto
Downloads 133 (233,579)

Abstract:

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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
Universidad Autónoma de Madrid, cef.up / Faculdade de Economia / Universidade do Porto and Universidade do Porto
Downloads 105 (277,658)

Abstract:

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