View Vol. 23 No. 2 (2025)

Published: 2025-12-31

Full Issue

Preliminares (Spanish)

Artículos

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

Compliance with SDG 5 in USR Actions: An Analysis of Accounting Programs in Colombia and Peru

https://doi.org/10.15332/25005278.11326
Carolina Reyes Bastidas, José Luis Villareal, David Andrés Camargo Mayorga
52-70
PDF (Spanish)
DOI: https://doi.org/10.15332/25005278.11326

Internal Control and Accounting Management in the Public Treasury: A Case Study in Jalisco, Mexico

https://doi.org/10.15332/25005278.11318
Sandra Gutiérrez Olvera, Miguel Angel Haro Ruiz, Diego Armando Ruíz Facundo
71-92
PDF (Spanish)
DOI: https://doi.org/10.15332/25005278.11318

Burnout Syndrome in Accountants: A Literature Review and Projections for Further Research

https://doi.org/10.15332/25005278.11418
Jairo Jafet Zaragoza Aranda, Carlos Eduardo Castaño Rios
93-112
PDF (Spanish)
DOI: https://doi.org/10.15332/25005278.11418