Detalles del proyecto
Descripción
This is a wide research project that includes four Xavierian University and one external professor. It encompasses experimental and archival methods to measure the causal impact of changes of information and different decision-makers including CEOs, stakeholders and investors in Colombia. The information changes include framing and content issues in integrated reporting, variation in audit committees and the rule changes after different tax reforms. We expect this research framework, which includes different kinds of methodologies to measure the effects of information variability, to generate at least three publishable manuscripts. Furthermore, we are open to extrapolating our methodologies to participants beyond Colombia. Over the past centuries, the corporate governance research in accounting and auditing has grown fast. However, there is limited research in emerging economies especially in South America counties. To improve our understanding of this work, we first examine corporate governance especially audit committee issues in Colombia. We examine the impact of audit committees¿ characteristics and corporate governance political connections on auditors¿ professional skepticism in Colombia. We are expecting that the level of political connection and audit committees¿ characteristics have significant impact on auditors¿ professional skepticism. Second, one of the fundamental interests of modern accounting research is the creation and analysis of optimized methods of information transfer. More than ever, firm and government decision makers require brief summaries of all relevant information. As such, we expect to contribute to the academic literature on Integrated Reporting (IR), due to its emphasis on conciseness and relevancy (including sustainability and social considerations). Finally, two big interventions have happened in the Colombian environment in the last 12 years. First Since 2011 the country started the implementation of the NIIF accounting rules for companies in different sectors. Second since 2010 there have been 7 changes to the tax law[1. Both interventions generate incentives that pose some interesting questions on the effect of these tax changes on firms and consumers behavior. This has been a topic of study in the literature, mainly for developed countries, and mostly from an economics perspective. However, the literature for developing countries is still scarce. The final result in the firms behavior seems to be related to its size, with its corporate governance and the managerial and auditing team profiles and independence. We would like to provide evidence by using Colombian companies financial and managerial data to test some of these channels.
Estado | Finalizado |
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Fecha de inicio/Fecha fin | 18/07/22 → 18/07/24 |
Financiación de proyectos
- Interna
- PONTIFICIA UNIVERSIDAD JAVERIANA