El origen de ingresos del auditor y calidad de la auditoría: el caso español

Autor: José Serrano-Madrid, Elisabeth Bustos-Contell, Luis Porcuna-Enguix, Gregorio Labatut-Serer

Publikováno v: Revista de Contabilidad: Spanish Accounting Review, Vol 25, Iss 2 (2022)

Estudios previos señalan la existencia de una relación entre la especialización del auditor y la calidad de la auditoría. A partir de esta idea, cuanto más importante sea la actividad de auditoría en el total del negocio de la firma auditora y

Externí odkaz: https://doaj.org/article/dd3af927278849299841545887d69006

Female audit team leaders and audit effort

Autor: Luis Porcuna-Enguix, Gregorio Labatut-Serer, Elisabeth Bustos-Contell, José Serrano-Madrid

Publikováno v: Journal of Business Research. 140:324-331

Auditing is a collective process conducted by a professional accounting team with a wide range of skills and experience. Audit work is labor-intensive, and audit team diversity, particularly gender diversity, is considered to have both auditing and e

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8fd87e8022e4c8d340e8f56ddb4b98f8
https://doi.org/10.1016/j.jbusres.2021.11.003

Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory

Autor: Elisabeth Bustos-Contell, Gregorio Labatut-Serer, Luis Porcuna-Enguix, José Serrano-Madrid

Publikováno v: Mathematics; Volume 9; Issue 23; Pages: 3065
RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
instname
Mathematics, Vol 9, Iss 3065, p 3065 (2021)
Porcuna-Enguix L, Bustos-Contell E, Serrano-Madrid J, Labatut-Serer G. Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory. Mathematics. 2021; 9(23):3065.
RODERIC. Repositorio Institucional de la Universitat de Valéncia

The aim of this study is to construct the assessment of the expected audit risk by the audit team leader (ATL) during the planification phase of the audit. The ATL plays an important role within the audit, and even more so regarding small and medium-

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a331ccd6c86d85f4aa88ee81a4443f7e

Use of Movies in an accounting class as a teaching technique to promote learning about financial reporting and ethical issues

Autor: Paloma Merello, Ana Zorio, Luis Porcuna Enguix, Antonio Barberá, Rubén Porcuna

Publikováno v: RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
instname

[EN] This study presents an innovative experience using movies in an accounting class. The learning experience was found interesting and useful for the learning process in three groups in University XXX. The students voluntarily watched three movies

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::670b9e14d1228171bc2d525818e06a23
https://doi.org/10.4995/head21.2021.12888

Los Mapas de Gestión de las Empresas Cotizadas Chilenas. Análisis Cuantitativo

Autor: Rubén Porcuna-Enguix, Miguel A Pérez-Benedito, Luis Porcuna-Enguix

Publikováno v: Información tecnológica v.28 n.5 2017
SciELO Chile
CONICYT Chile
instacron:CONICYT

espanolEste articulo evalua las clases de gestion adoptadas por las empresas localizadas en la region de Las Condes (Chile) a traves de la metodologia contable de los graficos radiales. Esta metodologia aplicada sobre dos empresas que utilizan dos di

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0924f6671f64b8f408ed7cc7e9f80063
https://doi.org/10.4067/s0718-07642017000500002