Person: Carrera, Nieves
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First Name
Nieves
Last Name
Carrera
Affiliation
IE University
School
IE Business School
Department
Accounting and Management Control
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Publication The Effects of Auditor Social and Human Capital on Auditor Compensation: Evidence from the Italian Small Audit Firm Market(Taylor & Francis, 2019-07-29) Pietro A., Bianchi; Trombetta, Marco; Carrera, Nieves; https://ror.org/02jjdwm75This study examines whether social and human capital influence the compensation of individual auditors in the small audit firm market. We employ a sample of Italian auditors and use measures from the network and auditing literatures to capture their professional connections, representing social capital, and their industry expertise, representing human capital. Our findings show a positive and economically meaningful association between these individual attributes and auditor compensation. We run several tests to address potential endogeneity issues in our research design. Our results suggest that, in the small audit market, clients perceive as valuable those auditors with higher social and human capital, and as a result, are willing to pay a premium for these specific auditor attributes.Publication Small is big! The role of 'small' audits for studying the audit market(FEA, 2018) Trombetta, Marco; Carrera, Nieves; https://ror.org/02jjdwm75[No abstract available]Publication Mechanisms of Accountability and Governance: Audit, Assurance, and Internal Control(Edward Elgar Publishing, 2023-09-12) Trombetta, Marco; Carrera, Nieves; https://ror.org/02jjdwm75We adopt a historical perspective to understand the current landscape of accountability and governance mechanisms. In adopting assurance as the umbrella concept for audit and internal control, we explore how the notion of accountability ("accountability for what") and the beneficiaries of corporate accountability ("accountability to whom") have changed over time, leading to the re-definition of "old" mechanisms of accountability and governance and the development of new mechanisms ("accountability through"). We then provide an overview of recent studies examining how these mechanisms contribute to accountability and governance. We show that the recent trend of combining traditional financial reporting with other reporting activities in an integrated report is questioning the traditional boundaries among the three mechanisms, challenging the attempts to compartmentalize them ("combined assurance"). The chapter concludes by proposing a taxonomy as a tool to help conceptually organize the recent debates on assurance, audit, and internal control practices.Publication Institutional Logics and Risk Management Practices in Government Entities: Evidence from Saudi Arabia(Emerald Publishing Limited, 2022-09-13) Carrera, Nieves; Murr, Peter; https://ror.org/02jjdwm75Purpose This study aims to understand how institutional logics influence the adoption and implementation of risk management (RM) practices by government entities in a non-western, developing country. Design/methodology/approach This study draws on the institutional logics perspective (ILP) to analyze a case study of a government entity in Saudi Arabia. Data were obtained from semi-structured interviews, observations and documentary evidence. Findings Findings suggest that the adoption and implementation of RM projects by Saudi governmental agencies was rooted in a traditional logic, even though the catalyst of the government for adopting a RM culture across government agencies was framed within a reform program inspired by a modernization logic. In the entity under investigation, the RM project led to an unstable situation where actors were confronted with these two competing logics. Although the project used manifestations of a modernization logic, the actions of individuals within the organization were embedded in a traditional logic. Research limitations/implications The study is based on a single case study in a specific country, limiting the generalizability of the findings. Originality/value This study provides novel evidence of the adoption and implementation of RM in governmental entities in a developing, non-western, country using ILP. Doing so enhances our knowledge about how managers struggle with competing institutional logics in an underexplored setting and enriches current accounts of key drivers and barriers of RM. It also addresses calls for a deeper understanding of the logics and managerial practices interplay in the public sector.Publication Auditor Ethics: Do Experience and Gender Influence Auditors’ Moral Awareness?(2020-12-16) Carrera, Nieves; Van der Kolk, Berend; https://ror.org/02jjdwm75Purpose – The purpose of this paper is to examine how experience and gender relate to the auditors’ moral awareness. Design/methodology/approach– Hypotheses are informed by a neurocognitive approach of ethical decision-making and tested using survey data from 191 auditors of a Big Four audit firm in The Netherlands. Findings – The main findings indicate that more experienced auditors (i.e., those with more years of work experience, a higher rank, and older) show higher levels of moral awareness. This positive relationship is stronger for morally questionable situations related to accounting and auditing, compared to general business moral dilemmas. In addition, the results support the expectation that on average, female auditors have higher moral awareness than their male counterparts. Originality/value – To our knowledge, this is the first study that considers a neurocognitive approach to inform hypotheses about the antecedents of auditors’ moral awareness. The findings suggest that the involvement of experienced auditors in ethical decision-making processes may be beneficial given their enhanced ability to identify ethically disputable situations as such. Furthermore, increasing the number of females in senior positions may positively affect ethical decision-making in audit firms. Lastly, this paper presents directions for future research.