The economic impact of audit failures

Autor: Cristina De Fuentes Barberá, Rubén Porcuna

Publikováno v: Revista de Contabilidad: Spanish Accounting Review, Vol 25, Iss 1 (2022)

This paper examines the economic consequences associated with an audit failure in the field of statutory auditing services, by analyzing changes in the audit firm’s market share around the time of the investigation process undertaken by the Spanish

Externí odkaz: https://doaj.org/article/eba4066ce55f4798a34c0837fe5b06fe

Use of Instagram to promote ethics in a financial accounting course

Autor: Antonio Barbera, Maria Escriva, Olga Fullana, Paloma Merello, Luis Porcuna, Rubén Porcuna, Ana Zorio-Grima

[EN] This paper presents an innovative experience to promote student engagement and creativity in the learning of an accounting subject using Instagram. In four groups of Financial Accounting, a first-year introductory course, students have been aske

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3bc1bf30e37f22c72fce0fbf7b101f3b
https://hdl.handle.net/10251/190380

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
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[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

Corporate social responsibility and managerial compensation: further evidence from spanish listed companies

Autor: Fabián Blanes, Rubén Porcuna, Cristina de Fuentes

Publikováno v: Blanes F, De Fuentes C, Porcuna R. Corporate Social Responsibility and Managerial Compensation: Further Evidence from Spanish Listed Companies. Sustainability. 2021; 13(13):7341.
RODERIC. Repositorio Institucional de la Universitat de Valéncia
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Sustainability
Volume 13
Issue 13
Sustainability, Vol 13, Iss 7341, p 7341 (2021)

Ongoing regulatory efforts aim to link managerial compensation with a firm’s performance. However, little is known about whether and how Corporate Social Responsibility (CSR) goals are considered in the design of the managerial compensation scheme.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b56ab8f79bc8789d3aaeaa98ad15562c
https://hdl.handle.net/10550/82357

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