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


  • Belén González Díaz

    (Universidad de Oviedo)


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.

Suggested Citation

  • Belén González Díaz, 2005. "La actuación de los órganos de control externo en la fiscalización de las universidades públicas," Hacienda Pública Española, IEF, vol. 172(1), pages 145-177, June.
  • Handle: RePEc:hpe:journl:y:2005:v:172:i:1:p:145-177

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    References listed on IDEAS

    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. repec:bla:joares:v:6:y:1968:i:1:p:106-113 is not listed on IDEAS
    4. repec:bla:joares:v:22:y:1984:i:1:p:126-144 is not listed on IDEAS
    5. 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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    More about this item


    universidades; informes de fiscalización; índice de información.;

    JEL classification:

    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing


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