Vol. 24 (2023)

Published April 18, 2023
Publicación continua

Artículos

Ana Flávia Albuquerque Ventura, Sra., Prof., Prof., Profa.
DETERMINING FACTORS OF THE QUALITY OF THE ACCOUNTING INFORMATION OF THE BANKING COMPANIES LISTED IN BRASIL BOLSA BALCÃO – B3
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Adolfo Henrique Coutinho e Silva, Moacir Sancovschi, Anderson Monteiro de Andrade
Are voluntary auditor changes relevant for the Brazilian market? An analysis based on returns and stock trading volume
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Pedro Solana-González, Dr., Dr.
Corporate governance and management accounting to reduce agency conflicts
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José Sierra Vargas, José Iván Londoño Osorio
Proposal for the Distribution of Indirect Manufacturing Costs using the Algebraic Method to complement Traditional Costing and ABC Methodologies in Manufacturing Companies
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Dyeniffer Packer Eigenstuhler, Cristian Baú dal Magro
TAX AVOIDANCE Y CUMPLIMIENTO CONTABLE-TRIBUTARIO SEGÚN LAS CARACTERÍSTICAS DE LAS EMPRESAS
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Julián Esteban Zamarra Londoño, Belky Esperanza Gutiérrez Castañeda, Daniela Perez Noreña
RELATIONSHIP BETWEEN AUDIT ROTATION AND AUDIT QUALITY IN COLOMBIAN COMPANIES LISTED IN THE COUNTRY’S STOCK EXCHANGE MARKET DURING THE PERIOD 2012-2019
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Wilson Alexis Usme Suárez, Julieth E. Ospina Delgado, Stefan Felix van Hemmen
Manipulation of Financial Results in Latin America: Evidence of Organizational Corruption
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Geovane Camilo dos Santos, Maria Aparecida Alves Reis, Elis Regina de Oliveira, Brasilino José Ferreira Neto, Elcio Dihl Oliveira
Do companies with transparency in the disclosure of financial reports show better economic, financial and sustainability performance?
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Diego Alejandro Peralta Borray, Sebastián Zapata
1-24
Research and Explanations on Public Corruption
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Fernando Penagos Guzmán , Mónica García Solarte, Octavio Hernández Castorena
Dynamic Innovation Capability in Companies: A Bibliometric Analysis
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Norka Judith Viloria Ortega
1-16
The State of Accounting Research in Venezuela
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Berta Silva Palavecinos, Rafael Mellado Silva
1-21
Evolution of Accounting Research in Chile: Review of 20 Years of Work and Future Perspectives
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Oscar Alfredo Díaz Becerra, Elsa Esther Choy Zevallos
1-17
State of Accounting Research in Peru: A Review from Academia and the Professional Guild
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Norma Pontet Ubal
1-19
Accounting Research: Challenges and Opportunities in Uruguay
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Maria Luisa Saavedra García, Teresa de Jesus Vargas Vega, Blanca Tapia Sánchez, Ana Lilia Contreras Villagómez
1-23
Accounting Research in Mexico
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Carmen Stella Verón , Silvina Beatriz Marcolini, Gustavo Sader
University Accounting Research in Argentina
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Tamara Ramírez Escalona, Aleida Llanes Montes, Abel Sarduy Quintanilla
1-19
Challenges of accounting education and research in Cuba: A review of its development and perspective
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Nadia Ugalde Binda, Morena Guadalupe Colorado de Hernández
1-19
Research on accredited accounting degrees in Costa Rica, El Salvador, and Panama
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Marcelo Mantilla Falcón, Alis Urbina Núñez
1-17
Accounting research and education in Ecuador. An approach to its current reality
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Editorial

Hugo A. Macias , Ruth Alejandra Patiño , Carlos Eduardo Castaño
1-20
Accounting research in Colombia during the second decade of the 21st century: Transition towards extraregional discussions
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