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La actuación de los órganos de control externo en la fiscalización de las universidades públicas

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  • Belén González Díaz

    (Universidad de Oviedo)

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    Abstract

    El propósito de este trabajo consiste en investigar, a partir de los informes de fiscalización sobre universidades, dos aspectos: 1) el tipo de información que los órganos de control externo facilitan en los informes de fiscalización sobre universidades; y 2) el grado de homogeneidad de dichos informes. Ello permitirá concluir si se cumplen las exigencias mínimas reguladas por las normas de auditoría vigentes y si la información presentada en los informes de fiscalización es homogénea.

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    File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/172_Belen.pdf
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    Bibliographic Info

    Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

    Volume (Year): 172 (2005)
    Issue (Month): 1 (June)
    Pages: 145-177

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    Handle: RePEc:hpe:journl:y:2005:v:172:i:1:p:145-177

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    Related research

    Keywords: universidades; informes de fiscalización; índice de información.;

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    1. Firth, Michael, 1979. "The disclosure of information by companies," Omega, Elsevier, vol. 7(2), pages 129-135.
    2. Firer, C & Meth, G, 1986. "Information disclosure in annual reports in South Africa," Omega, Elsevier, vol. 14(5), pages 373-382.
    3. Giroux, Gary, 1989. "Political interests and governmental accounting disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 8(3), pages 199-217.
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