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Revista de Contabilidad-Spanish Accounting Review
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Journal Information
Issue
Vol. 21. Issue 2.
Pages 107-222 (1 July 2018)
Audit research: Some reflections
José A. Gonzalo-Angulo, Anne M. Garvey
Revista de Contabilidad. 2018;21:107-15
Open access
The macroeconomic determinants of the adoption of IFRS for SMEs
Ana Bonito, Cláudio Pais
Revista de Contabilidad. 2018;21:116-27
Open access
Motivation and learning strategies in accounting: Are there differences in English as a medium of instruction (EMI) versus non-EMI students?
M. José Rivero-Menéndez, Elena Urquía-Grande, Pilar López-Sánchez, M. Mar Camacho-Miñano
Revista de Contabilidad. 2018;21:128-39
Open access
Towards convergence of government financial statistics and accounting in Europe at central and local levels
Rosa Mª Dasí González, Vicente Montesinos Julve, Jose Manuel Vela Bargues
Revista de Contabilidad. 2018;21:140-9
Open access
Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «Auditoría de cuentas»
Estefanía Palazuelos, Paula San-Martín, Javier Montoya del Corte, Ana Fernández-Laviada
Revista de Contabilidad. 2018;21:150-61
Open access
Costs of debt, tax benefits and a new measure of non-debt tax shields: examining debt conservatism in Spanish listed firms
José A. Clemente-Almendros, Francisco Sogorb-Mira
Revista de Contabilidad. 2018;21:162-75
Open access
The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students
Itsaso Barrainkua, Marcela Espinosa-Pike
Revista de Contabilidad. 2018;21:176-87
Open access
Institutional capacity in the accounting reform process in Spanish local governments
Silvia Fresneda Fuentes, Julián Hernández Borreguero
Revista de Contabilidad. 2018;21:188-95
Open access
An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themes
Manuel Larrán, Javier Andrades, Jesús Herrera
Revista de Contabilidad. 2018;21:196-205
Open access
Environmental performance concerns in Latin America: Determinant factors and multivariate analysis
Isabel Gallego-Álvarez, Raquel García-Rubio, Jennifer Martínez-Ferrero
Revista de Contabilidad. 2018;21:206-21
Open access