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Convocatoria Permanente 2024-09-25

Published since 1994 by the Faculty of Public Accounting, whose main purpose is to promote the visibility of scientific knowledge in accounting, both nationally and internationally. The sections presented acknowledge and organize the different reflections, analysis, studies and research made regarding the accounting discipline and profession.

ISSN: 0124-5805
Electronic ISSN: 2500-5278
Topics: Accounting, economics, finance, audit, tax.
Periodicity: biannual.
DOI: 10.15332/25005278
e-mail: [email protected]

Indexed in:

Dialnet, DOAJ, ABI/INFORM(ProQuest), Lens, OpenAlex, Dimensions, AmeliCA, Latin America & Iberia Database (ProQuest), Business Source Ultimate (EBSCO), Business Source Corporate Plus (EBSCO), Business Source Premier, Business Source Elite, Latindex (directorio), Ulrich's Periodicals Directory, MIAR, Portal de Ciencia Nacional, EZB-Electronic Journals Library, ZDB-Zeitschriften Datebank, BASE, Sudoc, Open Policy Finder.

Published: 2025-12-31

Preliminares (Spanish)

Relationship between management and the independence of the statutory auditor: a qualitative analysis

https://doi.org/10.15332/25005278.11115

Jaime Alberto Guevara Sanabria, Klisman Aldair Arias Tabares, Laura Vanesa Moreno Ríos, Andrés Velásquez González

9-27

PDF (Spanish)

DOI: https://doi.org/10.15332/25005278.11115

Identification of the Degree of Compliance with the Mandatory Disclosure of Intangible Assets in Mexico

https://doi.org/10.15332/25005278.11342

Viviana Lambreton-Torres, Tamara Herbert-Gutiérrez, Jesús Normando Salcedo-Delgado , Eneida Fernanda Castro-Tejeda, Lorena Morales-Vázquez Morales-Vázquez

28-51

PDF (Spanish)

DOI: https://doi.org/10.15332/25005278.11342