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9909
The macroeconomic determinants of the adoption of IFRS for SMEsAna Bonito, Cláudio Pais
Revista de Contabilidad. 2018;21:116-27
9909
Open access
8065
Audit research: Some reflectionsJosé A. Gonzalo-Angulo, Anne M. Garvey
Revista de Contabilidad. 2018;21:107-15
8065
Open access
6124
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
6124
Open access
5456
Environmental performance concerns in Latin America: Determinant factors and multivariate analysisIsabel Gallego-Álvarez, Raquel García-Rubio, Jennifer Martínez-Ferrero
Revista de Contabilidad. 2018;21:206-21
5456
Open access
4925
Costs of debt, tax benefits and a new measure of non-debt tax shields: examining debt conservatism in Spanish listed firmsJosé A. Clemente-Almendros, Francisco Sogorb-Mira
Revista de Contabilidad. 2018;21:162-75
4925
Open access
4456
The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate studentsItsaso Barrainkua, Marcela Espinosa-Pike
Revista de Contabilidad. 2018;21:176-87
4456
Open access
4331
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
4331
Open access
3827
An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themesManuel Larrán, Javier Andrades, Jesús Herrera
Revista de Contabilidad. 2018;21:196-205
3827
Open access
3768
Towards convergence of government financial statistics and accounting in Europe at central and local levelsRosa Mª Dasí González, Vicente Montesinos Julve, Jose Manuel Vela Bargues
Revista de Contabilidad. 2018;21:140-9
3768
Open access
2925
Institutional capacity in the accounting reform process in Spanish local governmentsSilvia Fresneda Fuentes, Julián Hernández Borreguero
Revista de Contabilidad. 2018;21:188-95
2925
Open access