The purpose of this paper is to put forward the relevant role that socioeconomic factors play as an incentive to increase the quality of accounting information. Although accounting regulation has traditionally been considered as the main determinant of the quality of corporate disclosures,...

Spanish Abstract: La normativa mercantil española prevé el nombramiento del auditor por el Registro Mercantil a requerimiento de la minoría societaria cuando la empresa no tiene obligación de auditar sus cuentas anuales, dando lugar a un escenario de mayor independencia del auditor. Sobre la...