Laura Parte
Biographic Data
| ID | 3050615 |
|---|---|
| NAME | Laura Parte |
| GIVEN NAMES | Laura |
| FAMILY NAME | Parte |
| SIGNATURE | PARTE L |
| AFFILIATIONS | Universidad Nacional de Educación a Distancia |
| ORCID | 0000-0003-3427-9292 |
| VERIFIED | Yes |
| TOTAL WORKS | 6 |
| TOTAL CITATIONS | 3 |
| WORKS AS AUTHOR | 6 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2015 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 1 |
Images of the auditor’s job and associated emotions
This study aims to understand the images that undergraduates have of the job of auditor and the emotions accompanying those pictures. Auditing is a public interest profession focused on ensuring integrity and credibility of companies’ performance and position. First, we relied on personal visualizations expressed by the participants to analyze their images about the auditor’s job, and their changes. After that, we analyzed the emotions accompanyi…
Earnings management reactions to key audit matters
This paper aims to investigate the earnings management (EM) reactions of firms to the key audit matters (KAMs) disclosed in expanded audit reports. Although previous literature has extensively investigated the interconnection between EM and different risks, little research to date examines the association between KAMs and EM strategies, considering both real earnings management and accruals earnings management. To test the hypotheses, we use a sa…
True and fair view/fair presentation as a nexus between conventional accounting, sustainability accounting and Islamic accounting
The objective of the article is twofold. Firstly, it evaluates the importance and significance of true and fair view (TFV)/fair presentation (FP) in European jurisdictions using IFRS standards. Secondly, it examines the potential role of TFV/FP for sustainability accounting and for aligning with the moral code of Islamic accounting. We assess whether we are at an important juncture in time where a common understanding of TFV/FP and the TFO could …
Environmental commitment, sustainable development, and regional efficiency in waste collection activities
Waste management industry is key to achieve environmental commitment, clean production, and Circular business models; as well as to promote sustainable development. The aim of this study is to contribute to the Circular Economy measuring business performance and firm efficiency of waste collection activities and their determinants, with emphasis on sustainable development and environmental challenges. The main research goals of this study are as …
Teaching Disruption by Covid-19
This study examines burnout syndrome, feelings of isolation, and sense of belonging in a sample of accounting tutors enrolled in e-learning and b-learning modalities before and after COVID-19 disruption. The study also includes several sociodemographic and labour variables to better understand the three dimensions. The participants were tutors enrolled in two accounting courses at higher education during the academic years 2019-2020 and 2020-2021…
Measuring the efficiency of trade shows
Measuring the efficiency of trade shows
Teaching Disruption by Covid-19
This study examines burnout syndrome, feelings of isolation, and sense of belonging in a sample of accounting tutors enrolled in e-learning and b-learning modalities before and after COVID-19 disruption. The study also includes several sociodemographic and labour variables to better understand the three dimensions. The participants were tutors enrolled in two accounting courses at higher education during the academic years 2019-2020 and 2020-2021…
True and fair view/fair presentation as a nexus between conventional accounting, sustainability accounting and Islamic accounting
The objective of the article is twofold. Firstly, it evaluates the importance and significance of true and fair view (TFV)/fair presentation (FP) in European jurisdictions using IFRS standards. Secondly, it examines the potential role of TFV/FP for sustainability accounting and for aligning with the moral code of Islamic accounting. We assess whether we are at an important juncture in time where a common understanding of TFV/FP and the TFO could …
Environmental commitment, sustainable development, and regional efficiency in waste collection activities
Waste management industry is key to achieve environmental commitment, clean production, and Circular business models; as well as to promote sustainable development. The aim of this study is to contribute to the Circular Economy measuring business performance and firm efficiency of waste collection activities and their determinants, with emphasis on sustainable development and environmental challenges. The main research goals of this study are as …
Images of the auditor’s job and associated emotions
This study aims to understand the images that undergraduates have of the job of auditor and the emotions accompanying those pictures. Auditing is a public interest profession focused on ensuring integrity and credibility of companies’ performance and position. First, we relied on personal visualizations expressed by the participants to analyze their images about the auditor’s job, and their changes. After that, we analyzed the emotions accompanyi…
Earnings management reactions to key audit matters
This paper aims to investigate the earnings management (EM) reactions of firms to the key audit matters (KAMs) disclosed in expanded audit reports. Although previous literature has extensively investigated the interconnection between EM and different risks, little research to date examines the association between KAMs and EM strategies, considering both real earnings management and accruals earnings management. To test the hypotheses, we use a sa…
Business (5 works) · Accounting (3 works) · Sample (material (3 works) · Audit (2 works) · Computer Science (2 works) · Econometrics (2 works) · Economics (2 works) · Psychology (2 works) · Social Psychology (2 works) · Sustainability (2 works)