Search Results - "Angulo A, José"

Audit research: Some reflections by Gonzalo-Angulo, José A., Garvey, Anne M.

“…[...]professional firms are transformed into lucrative businesses, and their leaders acquire a consultants' mentality, whose main objective is to obtain…”
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Can expertise mitigate auditors’ unintentional biases? by Guiral, Andres, Rodgers, Waymond, Ruiz, Emiliano, Gonzalo-Angulo, Jose A.

“…It is important for both academics and practitioners to understand how biases influence auditing opinions, as well as how we might counteract those biases…”
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(IR) Relevance of goodwill impairment: the case of European banking (2005–2015) by Pallarés Sanchidrián, Jorge, Pérez García, Javier, Gonzalo-Angulo, José A.

“…The traditional model of systematic amortization over its useful life was replaced by the annual application of an impairment test, with the intention of…”
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Performance validation and manufacture feasibility for an advanced constructive system considering facilities integration by Rivera-Gómez, Carlos, Pérez-Fenoy, José, Entrenas-Angulo, José A., López-Aguilar, Martín, Galán-Marín, Carmen

“…The growing demand to save material and energy resources, and increasing concern over environmental issues, are forcing solutions that entail a lower…”
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Irrigación arterial del miembro pélvico de la alpaca by Angulo A, José, Sato S, Alberto, Navarrete Z, Miluska, Cisneros S, Jannet

“…El objetivo de este trabajo fue identificar y describir los vasos arteriales del miembro pélvico de la alpaca (Vicugnapacos). Se utilizaron seis alpacas…”
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Discretion in the application of the goodwill impairment test in European banks by Pallarés Sanchidrián, Jorge, Pérez García, Javier, Gonzalo-Angulo, José A.

“…In the absence of amortization of goodwill, the purpose of this study is to identify whether the impairment test was applied uniformly between 2005 and 2015 at…”
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Information content and recency effect of the audit report in loan rating decisions by Guiral-Contreras, Andrés, Gonzalo-Angulo, Jose A., Rodgers, Waymond

“…We examined the significance of the audit report in loan rating decisions using the belief revision model. We designed a laboratory experiment where the sign…”
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Os requisitos educativos para o acceso e a formación continuada dos auditores by José A. Gonzalo Angulo

“…A formación do auditor nas súas dúas vertentes, para o acceso e a formación continuada, experimentou importantes cambios tras a aprobación das modificacións da…”
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Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias? by Guiral, Andrés, Rodgers, Waymond, Ruiz, Emiliano, Gonzalo, José A.

“…Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears…”
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Different Pathways That Suggest Whether Auditors' Going Concern Opinions Are Ethically Based by Rodgers, Waymond, Guiral, Andrés, Gonzalo, José A.

“…Several critics have reopened the continuing debate regarding the credibility of the auditing profession in part because of auditors' reluctance to issue…”
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IRRIGACIÓN ARTERIAL DEL MIEMBRO PÉLVICO DE LA ALPACA (Vicugna pacos) by Angulo A., José, Sato S., Alberto, Navarrete Z., Miluska, Cisneros S., Jannet

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The Role Played by The Self Fulfilling Prophecy Effect in the Going Concern Evaluation Process by Angulo, José A. Gonzalo, Contreras,, Andrés Guiral

“…This paper analyzes whether auditors are affected by the so called “self-fulfilling prophecy effect” (in terms of perceptions) when evaluating clients’ going…”
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OS REQUISITOS EDUCATIVOS PARA O ACCESO E A FORMACIÓN CONTINUADA DOS AUDITORES by JOSÉ A. GONZALO ANGULO

“…After passing the amendments to the Spanish Audit Law in 2010 and the promulgation of the subsequent By-law in 2011, access requirements to the audit…”
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La Hipótesis de la Profecia Autocumplida en la Evaluación de la Evidencia en el Contexto de la Gestión Continuada by Andrés Guiral Contreras, José A. Gonzalo Angulo

“…Este estudio analiza si el valor otorgado a la evidencia a favor y en contra de la hipótesis de gestión continuada, se ve afectada por las percepciones que los…”
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INFORME DE AUDITORÍA Y COMPORTAMIENTO DE LOS ANALISTAS DE RIESGOS: EL MODELO DE REVISIÓN DE CREENCIAS / Audit report and risk analysts' behavior: the beliefs' revision model by Contreras, Andrés Guiral, Angulo, José A. Gonzalo

“…Este trabajo aborda un problema poco tratado en la literatura financiera como es el comportamíento de los analistas de créditos en escenarios dinámicos, donde…”
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LA RESPONSABILIDAD SOCIAL DEL AUDITOR by Tua Pereda, Jorge, Gonzalo Ángulo, José A.

“…La información que las unidades económicas presentan a los distintos usuarios adquiere la categoría de responsabilidad social cuando se le enfoca en el entorno…”
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Evaluation of the bone mass in the different types of menopause by Zayas Jaime, Francisco J, Elizondo Alanís, Luis J, Ramírez Angulo, José A, Montoya Verdugo, Carlos A, Jusaíno Islas, Anabel

“…To evaluate the bone mass condition in the different types of menopause and know if there is difference between the groups. Case reports. From September…”
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Informe de Auditoría y Comportamiento de los Analistas de Riesgos: el Modelo de Revisión de Creencias by Contreras, Andrés Guiral, Angulo, José A. Gonzalo

“…Este trabajo aborda un problema poco tratado en la literatura financiera como es el comportamiento de los analistas de créditos en escenarios dinámicos, donde…”
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LA HIPÓTESIS DE LA PROFECIA AUTOCUMPLIDA EN LA EVALUACIÓN DE LA EVIDENCIA EN EL CONTEXTO DE LA GESTIÓN CONTINUADA/THE ROLE PLAYED BY THE SELF-FULFILLING PROPHECY EFFECT IN THE GOING CONCERN EVALUATION PROCESS by Contreras, Andrés Guiral, Angulo, Jose A Gonzalo

“…This paper analyzes whether auditors are affected by the so called "self-fulfilling prophecy effect" (in terms of perceptions) when evaluating clients' going…”
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ANÁLISIS COMPARADO DE LA NORMATIVA CONTABLE DE AECA Y EL IASC by Angulo, José A. Gonzalo

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