Dow jones sustainability index Chile relationship and income, results and profitability on equity of companies Karime Chahuán Jiménez 1-14
Duplicity of roles and conflicts of interest: chilean stockbrokers Humberto Borges Quintanilla, Isabel Torres Zapata 137-151
Economy and circular information in the argentinian agrifood sector. An exploratory research from an institutional approach María Laura Rabasedas, Jose Mariano Moneva Abadía 1-18
Environmental information disclosure: an exploratoy analysis for listed companies in Argentina María Rabasedas 1-16
Environmental reporting factors of peruvian mining companies Julio Hernández Pajares, Cecilia Venegas Morales, Luis Alvarado Pintado 29-38
ERP technology in the training process of public accountants and auditors in chilean universities Francisco Nova, Fernando Morales 1-12
Estimation of the inflationary distortion in the book value of companies. Sergio Miguel Hauque Fernandez
Ethical Orientation of Accounting Students: Evidence from a State University in Chile Nataly Guiñez-Cabrera, Arturo Z. Vasquez-Parraga 51-58
Evaluation of the risks in the Integrated Reporting of Cemex SA and their comparison with the media coverage Jorge Daniel Simaro, Omar Edgardo Tonelli Pierrou, Francisco Javier Varela Videla 1-13
Evaluation of the usefulness of financial information: evidence for Ecuador Galo H. García Tamayo, Marcelo Fonseca Torres 59-68
Evolution of balance sheet conservatism in Argentina and Chile: the IFRS incidence Carmen Stella Verón Medina, Silvina Beatriz Marcolini Tulliani 87-97
Factors of financial auditor’s perceptions about fair value auditing Julio Hernández Pajares, Kiara Chau Miyakawa 1-16
Factors that favor professional development of graduated/title auditor accountants, periods 2009-2012, public university case” Marcela Fernández Rozas, Marlene Piña Galdames, Rosemary Ríos Orrego 19-28
Fair value and the quality of information disclosure: effects of the early adoption of IFRS 13 in Chile Hanns de la Fuente Mella, Berta Silva Palavecinos, Ricardo Campos Espinoza, David Cademartori Rosso 31-40
Features of the curricular construction of accounting undergraduate programs in Chile Juan Carlos Armijos, Ariel La Paz Lillo 1-17
Financing decisions: an analysis based on behavior Jorge Bernal Peralta, Giomar Walter Moscoso Zegarra, Ernesto Leo Rossi 99-108
Guide of active teaching-learning strategies to develop transverse competences in audit students Cristian Blanco Alfaro, Patricia Cortés Iturrieta, Alberto Hernández Venegas 1-22
Human capital disclosure: evidence from the argentinian banking sector Jonathan Luna Valenzuela, Carmen Verón, Cecilia Ficco 1-14
Impairment of mining assets according to the international accounting standards and Earnings management: evidence for chilean mining Claudia Orellana Fuentes 83-92
Influencing factors in the level of GRI compliance in sustainability reports of listed peruvian companies Denisse Aubert De Luchi Lomellini, María Cecilia Venegas Morales 1-16
Innovation in teaching, methodology “service learning” on cost accounting Verónica Pizarro Torres, Beatriz Hasbun Held, Tomás González Cifuentes 89-99
Internal audit independence: Evidence from chilean corporations Héctor Nicolás Montero Díaz, Loreto Catalina Tello Muñoz, Felipe Eduardo Arenas Torres , Valentín Adolfo Santander Ramírez 1-12
Key Audit Matters: what have we already achieved? Otávio Araújo De Carvalho, Laura Edith Taboada Pinheiro, Flávia Silva De Lima Duque 1-14
Literature review of issues convergence to IFRS in Colombia Ruth A. Patiño Jacinto, Jorge F. García Carrillo, Michael A. Díaz Jiménez, David E. Cardozo Cañizales 9-18
