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El control institucional de la información financiera: aplicación de un estudio DELPHI.
By: Leandro Cañibano Calvo y Fernanda Alberto.
ABSTRACT
This paper analyses enforcement external mechanisms on fi nancial reporting regulation:
institutional oversight system. Business scandals happened in recent years seriously break stakeholders’
trust, which together with other circumstances, among others compulsory implementation of
IAS/IFRS, made necessary a higher transparency. Government reactions have been some legal reforms
on enforcement mechanisms. In this sense, after a summary revision of EU initiatives on institutional
oversight system, an empirical analysis is made using Delphi method. Its aim consists on
identifying and exploring opinions and perspectives coming from two EU countries: Spain and Portugal. The results allow us to draft an institutional control model according to the revealed preferences
of the participants in the analysis.
KEY WORDS
Accounting regulation; Delphi method; Enforcement; Financial reporting; Harmonization; Institutional oversight system.
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