Vol. 13 No. 25 (2018)

View Vol. 13 No. 25 (2018)

Current Affairs on Accounting / Auditing / Administration / Management Accounting / Professional Ethics

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Published: 2018-08-22

Editorial

Editorial

Oscar Alfredo Díaz Becerra

3-5
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Current Affairs on Accounting

Analysis of IFRS 9 Financial Instruments from an industrial perspective

Carlos Gabriel Parrales Choez, Franklin Duberlí Castillo Llanos

6-19
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Changes in Controllership with the Process of Convergence to the International Accounting Standards

Andréia Carpes Dani, Ilse Maria Beuren

20-41
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Auditing

Examination of agreed procedures for the payroll account: Vision of incidence in educational institutions in Ecuador

Mikel Ugando Peñate, Jenniffer Fernanda Gallo Canales, Nathaly Dayana Solórzano Mendoza

42-56
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Management of organizational fraud risk and Internal Audit role

Mauricio De La Torre Lascano

57-69
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Administration

Management Control Systems: The use of the Stage-Gate Process in an environment of innovation

Miguel Gil Robles

70-81
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Management Accounting

Internationalization Impact the Short-Term Indicators? A Study on Brazilian Companies

Luciano Pinheiro de Sá, Josir Simeone Gomes, Jadilson Borges Moreira

82-93
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Demographics/Job Characteristics of Top Managers, Corporate Risk and Organizational Outcomes

Gabriel Donadio Costa, Fabricia Silva da Rosa, Rogério João Lunkes

94-108
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Professional Ethics

The public accountant as the first and last cause of public confidence

Edual Santos Gutiérrez

109-124
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