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Javier Domingo-Espiñeira, Oscar Fraile-Martínez, Cielo Garcia-Montero, María Montero, Andrea Varaona, Francisco J. Lara-Abelenda, Miguel A. Ortega, Melchor Alvarez-Mon and Miguel Angel Alvarez-Mon
Neurological disorders represent the primary cause of disability and the secondary cause of mortality globally. The incidence and prevalence of the most notable neurological disorders are growing rapidly. Considering their social and public perception by...
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Kai Gutenschwager, Markus Rabe and Jorge Chicaiza-Vaca
Fast growing e-commerce has a significant impact both on CEP providers and public entities. While service providers have the first priority on factors such as costs and reliable service, both are increasingly focused on environmental effects, in the inte...
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Esteban Manuel Villena-Martínez, Paola Andrea Alvizuri-Tintaya, Vanesa Gladys Lo-Iacono-Ferreira, Jaime Lora-García, Juan Ignacio Torregrosa-López, Lorena Sánchez Barrero, Alejandra Leigue Fernández and Paul D?Abzac
The accelerated deterioration of water quality in the city of Tarija, Bolivia, has caused several water sources in the Municipality of Tarija to be discontinued due to the presence of toxic contaminants. The current water purification systems that are us...
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Salvatore Principale and Simone Pizzi
The recommendations of the Task Force on Climate Change Disclosure (TCFD) represent fundamental guidelines for managing climate-change-related risks. Indeed, the TCFD outlines good practices for integrated risk management as well as aims to protect inves...
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Hector Roussille, Önder Gürcan and Fabien Michel
Blockchain is a very attractive technology since it maintains a public, append-only, immutable and ordered log of transactions which guarantees an auditable ledger accessible by anyone. Blockchain systems are inherently interdisciplinary since they combi...
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Matina Rapti, George Tsakalidis, Sophia Petridou and Kostas Vergidis
The emergence of the Internet and web technologies has magnified the occurrence of disinformation events and the dissemination of online fake news items. Fake news is a phenomenon where fake news stories are created and propagated online. Such events occ...
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Diego Garat and Dina Wonsever
In order to provide open access to data of public interest, it is often necessary to perform several data curation processes. In some cases, such as biological databases, curation involves quality control to ensure reliable experimental support for biolo...
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Daniel Botez,Anatol Melega
Internal auditing plays an important part in the management of corporations, but it has also proved necessary in the more general framework of public interest entities, especially listed entities, given the importance of their activity in society. The di...
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Daniel Botez
In recent years, reporting requirements on the statutory audit have been revised and amended to increase the audit report?s communication value. In addition to the stipulations of the International Auditing Standards Package on reporting, revised and enf...
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Nancy Chun Feng, Daniel G. Neely
Pág. 176 - 196
Going concern opinions (GCOs) indicate that auditors have significant doubt about an entity?s ability to continue operation one year after the financial statement date. This study addresses the following research questions: What are the factors that moti...
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