0000000000776679
AUTHOR
Alexandre Momparler Pechuán
Nonaudit services provided by incumbent auditors and earnings management: Evidence of auditor independence from an EU country
ABSTRACTThis paper examines whether the joint provision of audit and non-audit services undermines auditor independence by testing for an association between the provision of consulting services and auditor independence measured by discretionary accruals. For the most part, previous literature has studied the issue in countries with an Anglo-American business environment. This study analyzes the possible impairment of auditor independence in the context of a continental European Union country (Spain). A cross-sectional regression is estimated to test the relationship between non-audit fees and reporting quality. Based on publicly available information for Spanish listed companies, the evide…
Banking failure prediction: a boosting classification tree approach
The recent financial crisis shows that failure of some financial institutions can cause other banks to fail and ultimately cause damage to the financial system worldwide. Eurozone banks that experienced either liquidity or solvency problems during the finan- cial markets turmoil were bailed out by their national governments with the financial support and supervision of the European Union. This paper applies the boosted classification tree methodology to predict failure in the banking sector and identifies four key scor- ecard variables that are worth tracking closely in order to anticipate and prevent bank financial distress. The data used in this study comprises 2006-2012 annual series of …
La situación de la banca online en España
F.Jose.Climent@uv.es Alexandre.Momparler@uv.es El trabajo tiene como objetivo el estudio del entorno competitivo de la banca online en España, y su evolución durante el período 2001-2005. Del estudio se desprende que Internet ha acelerado la desintermediación del sector bancario y ha incrementado su intermediación por servicios, si bien, las entidades tradicionales seguirán dominando el sector. Además, el perfil sociodemográfico del usuario de banca electrónica difiere significativamente del perfil medio de la población. También, el hecho de que los bancos online en España sean filiales de bancos tradicionales cuestiona que Internet haya reducido las barreras de entrada al sector. Por últim…