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.