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

Listed author(s):
  • Belén González Díaz

    (Universidad de Oviedo)

Registered author(s):

    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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    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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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

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    1. Firth, Michael, 1979. "The disclosure of information by companies," Omega, Elsevier, vol. 7(2), pages 129-135.
    2. repec:bla:joares:v:22:y:1984:i:1:p:126-144 is not listed on IDEAS
    3. Firer, C & Meth, G, 1986. "Information disclosure in annual reports in South Africa," Omega, Elsevier, vol. 14(5), pages 373-382.
    4. Giroux, Gary, 1989. "Political interests and governmental accounting disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 8(3), pages 199-217.
    5. repec:bla:joares:v:6:y:1968:i:1:p:106-113 is not listed on IDEAS
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