6 articles in this issue
Rómulo A. Chumacero
Josep García Blandón, Josep Maria Argilés Bosch
The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers. Lengthy audit engagements are viewed as a main threat to preserve auditor independence, and therefo... see more
Mercedes Alda, Luis Ferruz
Pension funds in Spain have become of considerable importance in recent years. In fact, many studies have focused on fund performance and the adverse impact of fees, although little work has been done on analysis of the determinants of fees. Even though f... see more
Iván Jamett Sasonov, Dusan Paredes Araya
The importance of Long Distance Commuting (LDC) has increased as a result of the continuous reduction of transport costs. This paper formalizes the relationship between LDC and wage through a job search model where a commuting time variable is included. T... see more
Jorge Miranda Pinto
This paper evaluates the impact caused by attaching a personalized pension projection (PPP), to the annually report of pension savings. This PPP shows the revenues obtained by the workers when postponing their retirement three years after the legal age fo... see more
Aitor Ciarreta, Carlos Gutiérrez-Hita
In this paper we characterize optimal punishments with detection lags when the market consists of n oligopolistic firms that compete à la Cournot. It is shown how in the presence of detection lags optimal punishments fail to restore cooperation as long as... see more