Los mecanismos de refuerzo y control para garantizar el cumplimiento de la regulación contable en Europa: Un estudio comparativo sobre el sistema de enforcement de España y el Reino Unido

La existencia de efectivos mecanismos de enforcement en la Unión Europea (UE) es esencial para garantizar el éxito del proceso de adopción de las NIIF/NIC, la protección de los inversores y el buen funcionamiento de los mercados de capitales. La UE, consciente de ello, identifica y expone cuáles son los elementos (inputs) que debe contener un efectivo sistema de enforcement para garantizar una correcta aplicación de la regulación contable nacional o internacional (CESR 2003; FEE 2002a; FEE 2003; Directiva 2006/43/CE). Con ello, se abre una interesante área de investigación centrada en identificar si los sistemas de enforcement en Europa contienen dichos elementos. El objetivo de este trabajo consiste en identificar, analizar y comparar los elementos de un efectivo sistema de enforcement según la UE con los que forman los sistemas de enforcement de España y el Reino Unido, dos países de la UE con diferencias institucionales. A grandes rasgos, los resultados de este estudio descriptivo sugieren que las diferencias existentes entre los sistema de enforcement británico y español tienden a converger. El presente trabajo contribuye a explicar cómo están estructuradas y hacía dónde evolucionan las dos primeras líneas de defensa del sistema de enforcement en Europa: (1) la auditoría, su regulación y supervisión pública y (2) el control institucional de los estados financieros de las empresas cotizadas

Effectiveness of an intervention for improving drug prescription in primary care patients with multimorbidity and polypharmacy:Study protocol of a cluster randomized clinical trial (Multi-PAP project)

This study was funded by the Fondo de Investigaciones Sanitarias ISCIII (Grant Numbers PI15/00276, PI15/00572, PI15/00996), REDISSEC (Project Numbers RD12/0001/0012, RD16/0001/0005), and the European Regional Development Fund ("A way to build Europe").Background: Multimorbidity is associated with negative effects both on people's health and on healthcare systems. A key problem linked to multimorbidity is polypharmacy, which in turn is associated with increased risk of partly preventable adverse effects, including mortality. The Ariadne principles describe a model of care based on a thorough assessment of diseases, treatments (and potential interactions), clinical status, context and preferences of patients with multimorbidity, with the aim of prioritizing and sharing realistic treatment goals that guide an individualized management. The aim of this study is to evaluate the effectiveness of a complex intervention that implements the Ariadne principles in a population of young-old patients with multimorbidity and polypharmacy. The intervention seeks to improve the appropriateness of prescribing in primary care (PC), as measured by the medication appropriateness index (MAI) score at 6 and 12months, as compared with usual care. Methods/Design: Design:pragmatic cluster randomized clinical trial. Unit of randomization: family physician (FP). Unit of analysis: patient. Scope: PC health centres in three autonomous communities: Aragon, Madrid, and Andalusia (Spain). Population: patients aged 65-74years with multimorbidity (≥3 chronic diseases) and polypharmacy (≥5 drugs prescribed in ≥3months). Sample size: n=400 (200 per study arm). Intervention: complex intervention based on the implementation of the Ariadne principles with two components: (1) FP training and (2) FP-patient interview. Outcomes: MAI score, health services use, quality of life (Euroqol 5D-5L), pharmacotherapy and adherence to treatment (Morisky-Green, Haynes-Sackett), and clinical and socio-demographic variables. Statistical analysis: primary outcome is the difference in MAI score between T0 and T1 and corresponding 95% confidence interval. Adjustment for confounding factors will be performed by multilevel analysis. All analyses will be carried out in accordance with the intention-to-treat principle. Discussion: It is essential to provide evidence concerning interventions on PC patients with polypharmacy and multimorbidity, conducted in the context of routine clinical practice, and involving young-old patients with significant potential for preventing negative health outcomes. Trial registration: Clinicaltrials.gov, NCT02866799Publisher PDFPeer reviewe

Opinion-shopping: firm versus partner-level evidence

Employing Lennox’s (2000) methodology on a uniquely long time series of Spanish companies’ data, we find evidence of successful audit opinion-shopping through the firm switching decision. However, in contrast to Chen et al. (2016) in the Chinese setting, we find no evidence of successful opinion-shopping at the partner level. This supports the thesis that the audit market characteristics that are key to promote or deter opinion shopping might differ at the firm and partner level within a country, with consequences for audit quality. In addition, we provide evidence on the strategies that companies use to secure more favourable opinions. The results suggest that companies may prefer to opinion shop at the partner level, which is consistent with the argument that the costs and benefits associated with opinion-shopping are different at these two levels, and lead to different outcomes.We gratefully acknowledge helpful comments and suggestions from the editor (Edward Lee) and two anonymous reviewers, as well as from seminar participants at Universidad Autónoma de Madrid, University of Navarra, University of Murcia, Zurich University, the XXIII Finance Forum, the 39th Annual Congress of the European Accounting Association, and the 2016 International Conference on Business Information. An early draft of the paper won the award for ‘Best Paper on Regulation’ at the XXIII Finance Forum. This award is sponsored by the Spanish Securities and Exchange Commission (CNMV). This award implied presenting the paper at the premises of CNMV in Madrid and providing a summary of the paper for their March 2016 bulletin. The paper also was awarded with the best paper award of the Accounting and Finance section at the 2016 BAI Conference. A prior version of the paper focused on auditor switching was presented at the VIII Workshop on Empirical Research in Financial Accounting, and the 2012 Annual Meeting of the American Accounting Association We acknowledge financial contribution from the AECA Chair in Accounting and Auditing (2018-2019), the Spanish Ministry of Science & Innovation (ECO2016-77579 and PID2019-111143GB-C33), the Cátedra UAM-ICJCE/AT1, and Universitat Jaume I (research project funding 09I340/P11B2009-05)

Otra forma de aprender contabilidad: docencia online y enfoque utilitarista de la enseñanza de la contabilidad

Este trabajo describe la experiencia tras la implantación de metodologías de enseñanza online en un curso de Introducción a la Contabilidad. El curso sigue un enfoque utilitarista, pensando en acercar el lenguaje contable y más concretamente la información económico-financiera y sus técnicas de análisis a estudiantes de estudios distintos a la economía. La experiencia, en constante proceso de mejora, puede calificarse como muy satisfactoria. Las encuestas muestran un alto grado de satisfacción del alumnado. El profesorado, joven e implicado con el proyecto, mejora cada año el enfoque y el trabajo a realizar por cada estudiante, garantizando una correcta valoración del trabajo realizado por todos los participantes. La ausencia de un control presencial diario del alumnado hace necesario el desarrollo de técnicas de evaluación que permita identificar a los denominados "free riders" y evitar que éstos perjudiquen a la evaluación de aquellos que más esfuerzo hacen en el proceso de aprendizaje