Publicaciones (40) Publicaciones de Laura Nieves Sierra García

2024

  1. A bibliometric review of information technology, artificial intelligence, and blockchain on auditing

    Total Quality Management and Business Excellence, Vol. 35, Núm. 1-2, pp. 91-113

  2. Are material ESG issues making their way into key audit matters? An analysis of Colombian innovative companies

    Journal of Innovation and Knowledge, Vol. 9, Núm. 4

  3. The academic quality of universities and its contribution to the sustainable development goals

    International Journal of Sustainability in Higher Education

2023

  1. Sustainability assurance and provider choice: a meta-regression analysis

    Sustainability Accounting, Management and Policy Journal, Vol. 14, Núm. 6, pp. 1183-1208

  2. The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type

    Australian Accounting Review, Vol. 33, Núm. 2, pp. 114-134

2022

  1. Análisis del valor comunicativo de los informes de auditoría españoles tras la inclusión de las cuestiones clave de auditoría

    Revista de Contabilidad y Tributación. CEF, Núm. 466

  2. How does the EU non-financial directive affect the assurance market?

    Business Ethics, Environment and Responsibility, Vol. 31, Núm. 3, pp. 823-845

  3. Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive

    Revista de contabilidad = Spanish accounting review: [RC-SAR], Vol. 25, Núm. 1, pp. 3-15

  4. Sustainable development goals and assurance of non-financial information reporting in Spain

    Sustainability Accounting, Management and Policy Journal, Vol. 13, Núm. 4, pp. 878-898

  5. Un análisis comparado de las Cuestiones Clave de Auditoría en España y las Critical Audit Matters en EE.UU. Implicaciones sobre la armonización internacional de la auditoría

    Revista de Contabilidad y Tributación. CEF, Núm. 473, pp. 151-180

2021

  1. Financial institutions’ risk profile and contribution to the sustainable development goals

    Sustainability (Switzerland), Vol. 13, Núm. 14

  2. Financial risk management and sustainability

    Sustainability (Switzerland)

2020

  1. Introducción a la contabilidad financiera: ejercicios básicos

    Pirámide

2019

  1. Analysis of the Influence of the Internal Audit Function on Audit Fees

    Revista de contabilidad = Spanish accounting review: [RC-SAR], Vol. 22, Núm. 1, pp. 100-111

  2. Las cuestiones clave de auditoría esperadas en España: ¿son los auditores previsibles?

    Revista de contabilidad = Spanish accounting review: [RC-SAR], Vol. 22, Núm. 1, pp. 32-40

  3. Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom

    British Accounting Review, Vol. 51, Núm. 3, pp. 227-240

2018

  1. Empirical analysis of non-financial reporting by spanish companies

    Administrative Sciences, Vol. 8, Núm. 3

  2. Market environment and corporate social responsibility: the impact on corporate reputation

    Hacia la mejora social, económica y empresarial: avances multidisciplinares en innovación, turismo e ingeniería

  3. Sustainability reporting experience by universities: a causal configuration approach

    International Journal of Sustainability in Higher Education, Vol. 19, Núm. 2, pp. 337-352

  4. The role of sustainable development and innovation on firm performance

    Corporate Social Responsibility and Environmental Management, Vol. 25, Núm. 6, pp. 1350-1362