Revista de Contabilidad - Spanish Accounting Review 2025, V. 28 N. 1

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    Implications of the EU Regulation on Public Oversight Systems for Statutory Auditors
    (Universidad de Murcia, Servicio de Publicaciones, 2025) Gisbert, Ana; Navallas, Begoña; Gómez-Carrasco, Pablo; de las Heras, Elena
    La supervisión de las auditorías desempeña un papel crucial a la hora de garantizar su calidad. A pesar de los últimos avances para reforzar los sistemas de supervisión de la auditoría pública en Europa, en este artículo abordamos las cuestiones en las que la armonización solo se ha logrado ligeramente. Basándonos en el contenido de las directivas europeas, mostramos cómo siguen surgiendo diferencias significativas que perjudican al sistema de supervisión de la auditoría pública de la UE. En él se estudian las obligaciones de supervisión y disciplina, la estructura organizativa, la financiación y los mecanismos de transparencia de los organismos públicos de supervisión más relevantes de la UE, Australia, el Reino Unido y EE. UU. El análisis sugiere que, a pesar del marco común establecido en las directivas y reglamentos de la UE, el actual sistema de supervisión pública en Europa está aún lejos de alcanzar un grado razonable de armonización, lo que dificulta la eficacia de los órganos de supervisión fiscal. Contribuimos a ello proporcionando un marco institucional que permite identificar el impacto de las características más adoptadas sobre la independencia y la competencia de cada órgano de supervisión.
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    Hacia un modelo conceptualizado de creencia-acción-resultado para la mejora de la información no financiera : una revisión sistemática e integradora
    (Universidad de Murcia, Servicio de Publicaciones, 2025) Ştefănescu, Cristina Alexandrina
    This study aims to advance knowledge in the field of non-financial reporting (NFR) research by examining how academic and business insights into the qualitative dimensions of NFR have shaped the requirements of the new CSRD (Corporate Sustainability Reporting Directive) and its desired outcome of increased trans-parency. The research design enriches scholarship by combining the methodologies of systematic and integrative literature review, and lays the foundations for a conceptual model based on a literature taxonomy to supportfurther research. This study represents the first attempt to empirically address the links between academics, business prac-titioners and regulators by integrating them into an original conceptual model based on the Belief-Action-Outcome framework. It highlights the interconnectedness between the cognitive, attitudinal and beha-vioural dimensions of the tripartite relationship derived from the literature taxonomy using partial leastsquares structural equation modelling (PLS-SEM). The results reveal meaningful relationships between the three perspectives, as hypothesised, which shedlight on the valuable contributions of academics to the NFR regulatory process. Specifically, academicinsights into the qualitative dimensions of NFRs positively influenced the requirements of CSRD and its out-come of increased transparency. In addition, practitioners’ attitudes expressed through public consultationson NFRD reinforced this outcome through their positive moderating effect. The study is relevant to regulators, practitioners and academics interested in engaging in challenging debates about sustainability reporting. It catalyzes understanding the link between academic and real-world evidence, supporting regulatory progress, and leading to a virtuous cycle of value creation and meaningful communication.
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    ’Creative accounting’ in the Spanish professional football League : An attempt to dodge the rules economic control?
    (Universidad de Murcia, Servicio de Publicaciones, 2025) Urdaneta Camacho, Rudemarlyn; Guevara Pérez, Juan Carlos; Martín Vallespín, Emilio
    Over the past decade, many studies have analysed the contribution of UEFA’s Financial Fair Play (FFP)regulations and the Reglamento de Control Económico (RCE) of the Spanish Football League (LFP) to thefinancial sustainability of clubs. However, compliance with the regulations may create incentives to adoptaccounting practices that seek to "dress up" the financial statements of clubs, deviating from the mainobjective of presenting a true and fair view of the entity. This study analyses the financial and non-financialfactors that lead to earnings management practices in Spanish professional football, to identify the impactthat the implementation of the LFP RCE has had on the quality of accounting information. Given theimportance of intangible assets in the football industry, as they represent the rights paid for the transfer ofplayers, the study uses Key’s (1997) model to consider this item to obtain discretionary accrual adjustments.Subsequently, panel data (FGLS) allows us to identify possible relationships between these adjustments andfinancial and non-financial variables.The results show that smaller and more leveraged first division clubs are more prone to manipulate their ac-counting information after the introduction of RCE. In contrast to previous studies focusing on large teams,the present study provides a comprehensive analysis of one of the most popular European leagues (theSpanish league), considering clubs of different sizes. In addition, the study opens a debate on the appropri-ateness of specific accounting parameters in the football industry, such as the treatment of intangible assetsrelated to player rights, which are one of the main items used by clubs to implement earnings management practices.
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    Corporate corruption management : a proposal for an accountability framework
    (Universidad de Murcia, Servicio de Publicaciones, 2025) Vázquez Oteo, Orencio; García-Torea, Nicolás; de la Cuesta-González, Marta
    This study develops an anti-corruption accountability framework covering relevant thematic aspects and in-dicators that stakeholders require to assess firms commitment to fighting corrupt practices. Relying on dialo-gic accountability premises, the study performs a research engagement exercise with Spanish stakeholdersorganized in two phases to gather and integrate their multiple views. First, semi-structured interviewswere held with actors representing relevant constituencies to identify key thematic aspects to assess firmsanti-corruption. Second, a focus group was organized with representatives of information users to define aset of suitable indicators to evaluate those aspects. The resulting anti-corruption accountability frameworkconsists of 68 indicators that evaluate 27 key thematic aspects grouped into four overarching blocks. Byhelping make corporations accountable for managing corruption, the study offers insights to policy-makersand managers, particularly in the EU, where firms are mandated to report on anti-corruption. From a methodological perspective, the study shows the instrumentality of dialogic accountability to design spaceswhere firms and stakeholders can collaboratively interact and discuss the information the former shouldprovide to allow the latter to assess corporate commitment on social and environmental topics, such asanti-corruption.
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    How are accounting irregularities examined in Spanish insolvency proceedings? An empirical analysis
    (Universidad de Murcia, Servicio de Publicaciones, 2025) Monterrey Mayoral, Juan Antonio; Rabazo Martín, Aurora
    En este trabajo llevamos a cabo un análisis empírico de las irregularidades contables relevantes, que son enjuiciadas en el seno de los procedimientos concursales españoles. Con base en una muestra de 121 sentencias en las que los Juzgados de lo Mercantil y las Audiencias Provinciales analizaron la situación contable de las empresas concursadas, hemos obtenido evidencia de que los jueces y tribunales toman en consideración tanto los factores cuantitativos como cualitativos de la materialidad de las infracciones, y de cómo los jueces especializados en materias mercantiles tienden a mostrar unos niveles de materialidad más estrictos que los no especialistas. No obstante, ni las infracciones contables ni el grado de especialización de los jueces parecen tener influencia significativa en las condenas impuestas. Por último, no hemos apreciado que, en las demarcaciones judiciales, los niveles de materialidad implícitamente seleccionados en las sentencias precedentes pudieran condicionar o influir la calificación de las infracciones contables.