Artículos

The importance of the audit report for credit granting

Boris Erick Duckardt, María de los Ángeles López, Diana Albanese, Anahí Briozzo
1-23
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Exploration of the intention to consume the Cocoa husk (Theobroma cacao L.) as an infusion: Tungurahua-Ecuador case

William Fabián Teneda Llerena, María Dolores Guamán Guevara, Silvia Melinda Oyaque Mora
1-14
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Influence of organizational characteristics on the disclosure of different categories of environmental costs

Viviane Krein, Sirlene Koprowski, Antonio Zanin, Sady Mazzioni, Cristian Baú Dal Magro
1-20
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Efficiency of the banking sector in Chile in the face of changes in financial consumer protection regulations

Luis Cofré Sepúlveda, Luis Améstica Rivas, Andrea King Domínguez, Rodrigo Romero Romero
1-20
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Defence lines and the performance index in the Brazilian state-owned federal enterprises

Davi Jônatas Cunha Araújo, Paulo Roberto Nóbrega Cavalcante, Wenner Glaucio Lopes Lucena
1-22
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An approach on the application of Item Response Theory in learning assessments of Brazilian accounting teaching

Maurício Corrêa da Silva, João Carlos Hipólito Bernardes do Nascim, José Dionísio Gomes da Silva, José Ricardo Maia de Siqueira
1-21
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Are the Brazilian Courts of Accounts transparent?

Clea Beatriz Macagnan, Rodrigo Vargas Laureano, Victorino Piccinini Rosso, Daniel Wartchow
1-16
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Cost of quality as a management strategy in The Central Azucarero Trujillo, S.A., Venezuela

Morelia Montilla, Stephania Alizo, Diyerson Salazar, Nellitza Rivas
1-21
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Effects of the implementation of the International Financial Information Standard in a small company registered in the city of Guayaquil, Ecuador

Vicente René Encalada Encarnación, Ana Lilia Castillo Coto, Sonia Caridad Ruíz Quesada, Otilia Máximina Encarnación Merchán
1-21
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Competitiveness of SMEs and their relationship with information systems

María Luisa Saavedra García, María Elena Camarena Adame, Miriam Edith Saavedra García
1-25
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