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Papers by ester grass

Annals of Economics and Finance, 2017

Strengthening the internal control of municipalities offers multiple benefits: less opportunity f... more Strengthening the internal control of municipalities offers multiple benefits: less opportunity for fraud, increased compliance with a growing regulatory environment, and the likelihood of more efficient resource utilization, leading to service improvements. The budget is viewed as a tool with which control over financial resources can be exercised successfully. The Budgetary Result allows us to measure efficiency in short-term in relation to management of financial resources. Our study determines the efficiency the internal control structure on Local Government performance. The results show a strong evidence for the effect of internal control system on increasing the budget result.

Tourism Economics, 2021

The total amount of digital travel sales worldwide increases significantly every year, yet previo... more The total amount of digital travel sales worldwide increases significantly every year, yet previous studies on outbound tourism expenditures have scarcely discussed the role of foreign exchange control (Fxc) as a barrier to e-internationalization. In the era of e-commerce, residents of more than 40 economies are not allowed to buy or pay for foreign products by the Internet. This article, with data from 95 economies in the period 2012–2017, concludes that Internet penetration development increases international tourism expenditure. On the other hand, the control of foreign exchange decreases the relationship between internet penetration and tourism expenditure. Therefore, Fxc is clearly a barrier to electronic internationalization and tourism expenditure.

Gender in Management: An International Journal, 2020

PurposeThe presence of women is lower than that of men in positions of responsibility in economic... more PurposeThe presence of women is lower than that of men in positions of responsibility in economic management in public administration, although there has been a more significant increase in local administration. The purpose of this study is to determine whether the application and development of the internal control system in local governments improves through the presence of women in positions of management and responsibility in these institutions.Design/methodology/approachThe authors use a multivariate model that allows them to verify the predictive capability of their previously defined explanatory variable gender in 1,527 Spanish local governments. They analyze the empirical relation between the gender and internal control system by multivariate regression models.FindingsThe authors find that the presence of women in management positions in local governments affects internal control system influences as well as a series of financial and non-financial variables. They conclude th...

Lex localis - Journal of Local Self-Government, 2014

The literature reflects a growing interest in the research of Public Sector debt. However, this i... more The literature reflects a growing interest in the research of Public Sector debt. However, this is the first time that a variable of internal control is used to analyse interaction with the level of debt. This paper analyses the influence of the level of internal control in Spanish Local Government on indebtedness. We have obtained a sample of 1,806 Spanish municipalities. The main finding is that the level of internal control system influences the municipal debt per capita, so the higher the level of internal control, the lower the level of debt. Furthermore, we confirm previously reported results.

Journal of Global Information Management, 2019

Innovations in the field of telecommunications and technological development in information proce... more Innovations in the field of telecommunications and technological development in information processing affect the provision of public services. One of the main priorities of governments is to achieve greater efficiency in the provision of public services and e-government is one of several measures implemented. Our study aims to determine how e-government and efficiency affects the provision of public services in general, and also by functions. We apply a different model to calculate efficiency of the provision of public services and by function. Our empirical analysis, which included correlation and multiple linear regressions, was applied in 2012-2014 for a single cross-section of 35 economies. The results show a significant relationship between e-government and efficiency. Furthermore, we obtain a significant relation between Online Services, Telecommunication Infrastructure and Human Capital with efficiency in the provision of public services.

Social Indicators Research, 2018

The application of new technologies and the implementation of e-government have profoundly modifi... more The application of new technologies and the implementation of e-government have profoundly modified management systems in public administrations. In this article we create an index to measure efficiency in the management of public resources in the countries of the European Union for the period 2007-2012, both overall and in the management of resources in functions that generate most interest for citizens-education, health care, and social protection. In a second stage, we perform a crosscountry panel data study to analyze how the implementation of e-government and other political and social variables influence the overall efficiency index and, by functions-human capita; state of development, democracy and corruption. Our results show that e-government, state of development, and human capital promote national expenditure efficiency. On the other hand, corruption promotes public inefficiency.

Contaduría y Administración, 2015

Contaduría y Administración. Este es un artículo de acceso abierto distribuido bajo los términos ... more Contaduría y Administración. Este es un artículo de acceso abierto distribuido bajo los términos de la Licencia Creative Commons CC BY-NC-ND 4.0. www.contaduriayadministracionunam.mx Disponible en www.sciencedirect.com www.revistas.unam.mx/index.php/rca/ Contaduría y Administración 60 (2015) 367-388 Spanish credit institutions: do eficiency and solvency support the irst decisions on bank restructuring from a inancial point of view 2008-2012? Entidades de crédito españolas: ¿eiciencia y solvencia sustentan las primeras decisiones de reestructuración 2008-2012?

Managerial Auditing Journal, 2012

PurposeThe purpose of this paper is to examine the relationship between a firm's internal aud... more PurposeThe purpose of this paper is to examine the relationship between a firm's internal audit function (IAF) and the quality of its financial reporting. Since regulations on corporate governance were introduced, numerous national and international bodies have emphasized the fundamental role of the IAF in the financial reporting process, especially since it generally leads to higher quality reporting.Design/methodology/approachThe paper uses questionnaires sent to internal audit directors of Spanish banks.FindingsBanks with high quality financial reporting have greater collaboration between internal and external auditors in the annual audit. Greater involvement of internal audit in reviewing financial reporting leads to improved quality financial reporting.Research limitations/implicationsBesides the usual caveats of survey research, there are limitations to this study. First, the problem of response bias may exist. Second, the 66 per cent survey response rate may mean that res...

Aslib Journal of Information Management, 2019

Purpose The application of new public governance by many countries has led to the creation of new... more Purpose The application of new public governance by many countries has led to the creation of new management systems in public administration and the development of an effective accounting structure with efficient internal control to guarantee a proper provision of services that meet citizens’ requirements. The purpose of this paper is to focus on Spanish local government with the intention of determining the impact of the internal control structure on the disclosure of financial information on the internet. Design/methodology/approach The empirical analysis used combines a descriptive aspect with an explanatory one and seeks to answer the question of whether the internal control system (ICS) influences the disclosure of financial information on the websites of Spanish LGs. The authors use a multivariate model that allows us to verify the predictive capability of the previously defined explanatory variable, internal control, in 1,806 local governments. To test the hypotheses, the au...

Revista de Contabilidad, 2015

This article investigates the relationship between corporate social responsibility andearnings ma... more This article investigates the relationship between corporate social responsibility andearnings management. Using panel data methodology for a sample of Spanish non-financialcompanies between 2005 and 2012, we find a negative impact of corporate social responsi-bility practices on earnings management. Corporate social responsibility is related to ethicaland moral issues concerning corporate decision-making. Engaging in socially responsible activ-ities not only improves stakeholder satisfaction, but also has a positive effect on corporatereputation.The results show that corporate social responsibility practices may be an organizational devicethat leads to more effective use of resources, which then has a negative impact on earningsmanagement practices.