Maria H. Sanchez

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Although the financial statements of an organization are considered a product of management, prior research suggests that a company’s financial statements may be affected by the negotiation strategy employed by the auditor when resolving audit differences with management. However, little subsequent research has discussed the potential strategies that(More)
eLearnTN e-Learning Thematic Network IST-2001-37440 Start 01/09/2002 End 01/12/2003 (not responding) Description The objective of this project is to prepare the bases for the creation of a wide international research group able to confront, in short term, the new challenges that the adoption of the(More)
This paper responds to recent research by Ruland et al. [Ruland, W., Shon, J., Zhou, P., 2007. Effective controls for research in international accounting. Journal of Accounting and Public Policy, 26(1), 96–116.] that addresses the effectiveness of experimental controls for research in international accounting, with focus on Ndubizu and Sanchez [Ndubizu,(More)
I examine the short and long term stock price performance of firms which acquire, sell, abandon, or involuntarily repossess technology rights. I find significant announcement-period abnormal returns, which are positive to the acquirers and sellers and negative to the abandoners and repossessors, without any robust post-announcement long term abnormal(More)
In 2006 the Canadian Institute for Health Information (CIHI) released a set of 105 pan-Canadian Primary Health Care (PHC) indicators. This was followed by an assessment of data gaps, which prevented the calculation of the indicators, and the data collection options available to close the gaps. A quality review of Electronic Medical Record (EMR) data(More)
Physician websites are common in the world of health care, however, little empirical evidence exists to guide the development of physician websites. In this session, we provide data regarding consumer desires for physician website information and services. We also present the results of an investigation into the current trends in physician websites. We(More)
OBJECTIVE To assess attitudes towards the extension of outdoor smoke-free areas on university campuses. METHODS Cross-sectional study (n=384) conducted using a questionnaire administered to medical and nursing students in Barcelona in 2014. Information was obtained pertaining to support for indoor and outdoor smoking bans on university campuses, and the(More)