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El objetivo del presente trabajo es dar a conocer los diarios inéditos que la escritora Matilde Ras (Tarragona, 1881-Madrid, 1969) redactó entre 1923 y 1926, durante sus estancias en París, y que se conservan en el archivo particular de su familia. Aunque de carácter descriptivo y escueto, los textos en cuestión testimonian el interés temprano de la tarraconense hacia el género diarístico y constituyen uno de los escasos testimonios autobiográficos femeninos en torno a las vivencias en la capital francesa en la época de referencia. El estudio reconstruye el contexto de relaciones en el que se movió la escritora, becada por la Junta para Ampliación de Estudios para profundizar los estudios de grafología criminalista e identificación grafológica. Asimismo, se ponen de relieve las relaciones intertextuales entre algunos fragmentos de los diarios y El pensionado de Santa Casilda, novela de tema sáfico ambientada entre Madrid y París, conservada entre los papeles inéditos de Elena Fortún y publicada póstuma en 2022 a nombre de Fortún y Ras. This article reports unpublished diaries that the writer Matilde Ras (Tarragona, 1881-Madrid, 1969) composed in the period between 1923 and 1926, which she spent in Paris as a student with the support of a scholarship from the Junta para Ampliación de Estudios. The manuscripts have been stored in the personal archive of the Ras family. Emphasis is put into reconstructing the context of experiences and relationships that influenced the writer during her studies in France. Evidence is also provided that some extracts from the diaries coincide with the recently published novel El pensionado de Santa Casilda (2022), which has been attributed both to Matilde Ras and her friend Elena Fortún.

Across the world there have been important regulation related to the audit matters. Significant efforts have been made in recent years to improve the audit firm trustfully with a focus on the significance of corporate governance for the market perception of the audit firm quality. The IAASB published in 2020 the exposure draft on “Fraud and going concern in an audit of financial statements” and the Financial Reporting Council (FRC) and Institute of Chartered Accountants in England and Wales (ICAEW) updated in 2016 the Audit Firm Governance Code. Good corporate governance and the related effects on market reputation of audit firm could reduce the market concentration of the BIG4. This study looks at whether or not, and if so, in the UK market the corporate governance of the audit firms is correlated with the market share of audit firms in order to support the efforts of standard setters to improve the corporate governance of audit firms and to enrich the academic literature on this topic. Enhancing corporate governance practice in non BIG4 audit firm could affect the perception of audit quality of the smaller accounting firms and improve their market share.