Revista de Contabilidad - Spanish Accounting Review 2023, V. 26 N. 2

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    Women in accounting : a historical review of obstacles and drivers on a patriarchal and classist path
    (Universidad de Murcia, Servicio de Publicaciones, 2023) Uribe Bohorquez, María Victoria; García Sánchez, Isabel María
    This document, through a systematic review of academic papers, presents a comprehensive and synthetic proposal that compiles, on the one hand, the prevailing macho, misogynistic and phallocentric obstacles and stereotypes at the family, social and work level between the eighteenth and twentieth centuries and that had an impact on the accounting profession, hindering the access and evolution of women in it. In contrast, a series of factors are presented that drove the training and entry of women to bookkeeping and accounting tasks, which, in turn, served as a way to break stereotypes and traditional gender roles, achieve legislative improvements and the incursion of women into the paid labor market. Besides the above-mentioned elements, it is important to take into account the class perspectives that, under promises of well-being and economic status, idealized a model of a woman whose realization was exclusively at the domestic and family level.
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    A Review of Global Reporting Initiative (GRI) Research with Sustainability Reporting : 1999-2020 dataset
    (Universidad de Murcia, Servicio de Publicaciones, 2023) E-Vahdati, Sahar; Aripin, Norhani
    This review paper aims to identify the main areas of studies in the field of the Global Reporting Initiative (GRI) research with sustainability reports. Using a bibliometric analysis, this study evaluated 955 published documents retrieved from the Scopus database to find a research review structure on GRI with sustainability topics from 1999 to 2020 by utilizing the bibliometric package in VOSviewer and Harzing’s Publish or Perish. This paper examined the most effective journals, authors, countries, institutions, subject area, keywords, citation, co-authorship, co-citation, bibliographic coupling, and co-occurrences networks. Also, this paper demonstrated the intellectual structure of the research and perceived obstacles to growth in the literature. The results show that the trend of publications has been growing over the past 20 years. This study offers a comprehensive understanding and publication of past studies trends and suggests that it will be a much greater number of articles in this field over the next decade which help the future direction of researchers in this area.
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    The role of agents in accounting reform in the face of the institutional change : the case of the Colegio Universidad de Osuna (1775-1824)
    (Universidad de Murcia, Servicio de Publicaciones, 2023) López-Manjón, Jesús D.; Gutiérrez-Hidalgo, Fernando
    This study aims at enriching literature on accounting change by studying the role of the agents in the accounting reform of the Colegio Universidad de Osuna (CUO, College and University of Osuna) in the last quarter of the eighteenth century. The paper explores how, in the period 1775-1777, the CUO modified its rules, including its accounting procedures, to prevent its disappearance. Those modifications were aimed at aligning the CUO with the new Enlightenment institutional framework regarding academic requirements and economic rationality. The visitor who prepared the new rules, Miguel Benito Ortega, played a central role in this process. The paper explores the circumstances that favored Ortega´s role as an agent of change and those that caused the brief and incomplete application of its rules, which contributed to CUO surviving some years but that it would be closed definitively in 1824.
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    Do Industry Specialist Audit Firms Influence Real Earnings Management? The Role of Auditor Independence
    (Universidad de Murcia, Servicio de Publicaciones, 2023) Al-Qadasi, Adel Ali; Baatwah, Saeed Rabea; Ghaleb, Belal Ali; Qasem, Ameen
    In this study, we provide empirical evidence on how the relationship between industry specialist auditors and real earnings management (REM) is moderated by the auditors’ independence. From a sample of Malaysian listed companies for the period 2009 to 2016, the results indicate that companies with specialist auditors are less likely to practise REM. However, this negative association is less pronounced when the independence of the specialist auditor is low, suggesting that the presence of economic bonding between the specialist auditor and the client may allow the auditor to become sufficiently lax to align with the interests of an economically important auditee. Our findings remain robust after controlling for endogeneity and self-selection bias and performing several further analyses. This study is the first to prove that auditor independence can moderate the effectiveness of industry specialist auditors in mitigating REM practices. The results have implications for policy makers to enhance the current regulation structure of auditing and accounting professions. The results also provide new insights into the association between audit quality, REM and auditor independence in an emerging economy.
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    Common distress and reorganization patterns by sector and country for SMEs in six European countries using PDFR
    (Universidad de Murcia, Servicio de Publicaciones, 2023) Tascón, María-Teresa; Laitinen, Erkki K.; Castaño, Francisco J.; Castro, Paula; Jokipii, Annukka
    This study contributes to identifying common distress patterns in financial indicators by sector and country in Finland, France, Germany, Italy, Portugal, and Spain as well as ex-post signals of reorganization success. We use PDFR that provides a distance-to-failure measure and allows us to track the behavior of different features of the firm proxied by accounting ratios. Our results show that indicators of financial structure, followed by working capital, profitability on assets, margin over sales and cash flow to assets, are the most discriminant variables of failed SMEs across all sectors and countries analyzed. By contrast, during reorganization, return on assets and its components are the main initial drivers of recovery, whereas the financial structure factors show a progressive but slow recovery. Boosting and Z-scores are used for robustness.