Luis Rodríguez Domínguez
University of Salamanca
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Publication
Featured researches published by Luis Rodríguez Domínguez.
International Public Management Journal | 2011
Luis Rodríguez Domínguez; Isabel María García Sánchez; Isabel Gallego Álvarez
ABSTRACT The implementation of e-government aims at simplifying and improving the relationships and transactions between public administrations and their users or customers. In this vein, the objective of this work is to analyze the factors that promote the development of e-government in the national governments of 192 countries worldwide, differentiating between developed and developing countries. Our findings emphasize that the development of e-government requires that countries have a degree of economic development that enables their citizens to have a certain standard of living, both economic and cultural, as well as important internal government reforms which promote administrative effectiveness. Once these essential factors are fulfilled, the national governments online presence is favored by governments that rule with a majority in their parliaments and with an important fiscal capacity.ABSTRACT The implementation of e-government aims at simplifying and improving the relationships and transactions between public administrations and their users or customers. In this vein, the objective of this work is to analyze the factors that promote the development of e-government in the national governments of 192 countries worldwide, differentiating between developed and developing countries. Our findings emphasize that the development of e-government requires that countries have a degree of economic development that enables their citizens to have a certain standard of living, both economic and cultural, as well as important internal government reforms which promote administrative effectiveness. Once these essential factors are fulfilled, the national governments online presence is favored by governments that rule with a majority in their parliaments and with an important fiscal capacity.
BRQ Business Research Quarterly | 2015
Isabel-María García-Sánchez; José Valeriano Frías Aceituno; Luis Rodríguez Domínguez
The purpose of this study is to compare, for countries with different legal environments, the degree to which boards of directors may improve corporate ethical behaviour by designing codes of ethics. These codes address issues such as a companys responsibility regarding the quality of its products and services, compliance with laws and regulations, conflicts of interest, corruption and fraud, and protection of the natural environment. Using a sample of firms from 12 countries, we obtain evidence that a greater presence of independent directors on the board leads to the existence of more complex codes of ethics. Moreover, there are significant differences between countries with high levels and countries with low levels of investor protection as regards the effectiveness of independent directors in constraining unethical behaviour by managers.
Accounting, Auditing & Accountability Journal | 2011
Isabel‐María García Sánchez; Luis Rodríguez Domínguez; Isabel Gallego Álvarez
Online Information Review | 2008
Isabel Gallego Álvarez; Isabel María García Sánchez; Luis Rodríguez Domínguez
Revista de Contabilidad | 2014
Luis Rodríguez Domínguez; Ligia Noguera Gámez
The International Journal of Digital Accounting Research | 2011
Luis Rodríguez Domínguez; Isabel María García Sánchez; Isabel Gallego Álvarez
Revista de contabilidad: Spanish accounting review | 2010
Isabel Gallego Álvarez; Isabel María García Sánchez; Luis Rodríguez Domínguez
Revista de Contabilidad | 2008
Isabel María García Sánchez; Luis Rodríguez Domínguez; Isabel Gallego Álvarez
Análisis local | 2009
Luis Rodríguez Domínguez; Isabel Gallego Álvarez; Isabel María García Sánchez
Revista de Contabilidade e Organizações | 2013
Marta Cristina Pelucio Grecco; Marco Antonio Figueiredo Milani Filho; Liliane Cristina Segura; Isabel‐María García Sánchez; Luis Rodríguez Domínguez