Vol. 21 No. 41 (2026)

View Vol. 21 No. 41 (2026)

Published: 25-02-2026

Full Issue

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Editorial

Editorial

Emerson Toledo Concha

7-10
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Artículos

Bank solvency in Argentina: Analyzing determining factors through structural equation modeling

Norma Patricia Caro, Octavio Emilio Suárez Argañaráz

11-46
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Digital maturity and its correlation in internal audit planning of Paraguay companies in 2025

Jorge Rojas

47-78
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Effective and nominal income tax rate for companies listed on the Lima Stock Exchange for the period 2013-2023

Oscar Diaz, Elard Jhonny Esquivel Aguilar, Víctor León

79-101
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Leadership style and job satisfaction in the public sector: Influence of the Human Resources performance management system

Iago Ribeiro Bitencourt, Cristiano Sausen Soares

102-120
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Factors determining Fintech implementation in Latin America: Financial education challenges

Juan Felipe Laverde-Salazar, Daniel Cardona-Valencia, María Eugenia Morales-Sierra

121-143
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How does implementing NIIF 16 affect financial indicators and fiscal effects?

Marlon Vicente Manya Orellana, Segundo Fabián Vilema Escudero

144-167
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Self-efficacy, professional identity, and organizational identification as antecedents of burnout in independent auditors

Regiane Valejo Maciel, Edicreia Andrade Santos, Cicero Aparecido Bezerra

168-186
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