Vol. 10 No. 19 (2015)

View Vol. 10 No. 19 (2015)

Current Affairs on Accounting / Taxation / Auditing / Banking and Finance

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Published: 2015-10-13

Editorial

Editorial

Oscar Diaz Becerra

3
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Current Affairs on Accounting

Environmental Accounting in Peru: A Proposal Based on the Sustainability Reporting in the Mining, Oil and Gas Industries

Gustavo Tanaka Nakasone

5-26
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International Public Sector Accounting Standards: the perception municipal accountants in Santa Catarina state have about implementing a cost accounting system

Fabrícia Silva da Rosa, Luana Caroline Silva, Sandro Vieira Soares

27-42
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Taxation

Property tax system on local governments finance

Luis Durán Rojo, Marco Mejía Acosta

43-66
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Auditing

Accountant fees in relation and fees no audit with enterprise economic performance in listed BM & FBOVESPA

Mara Vogt, Maurício Leite, Paulo Roberto da Cunha, Vanderlei Dos Santos

67-84
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Social audit as a control mechanism of the firms’ social responsibility: the methodology of Theodore J. Kreps

Maria de Fátima de Lima Pinel, José Paulo Cosenza, Fernando Llena Macarulla

85-100
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Banking and Finance

Equity index funds as an alternative product in the Peruvian mutual fund industry

Aldo Quintana Meza

101-109
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