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Accounting information quality and trust as determinants of credit granting to SMEs : the role of external audit

Palazuelos, Estefanía; Crespo, Ángel Herrero; Montoya … - In: Small business economics : an entrepreneurship journal 51 (2018) 4, pp. 861-877

Persistent link: https://www.econbiz.de/10011983616

Exploring non-financial information research : a literature mapping

Palazuelos, Estefanía; San-Martín, Paula; Montoya del … - In: Future advancements for CSR and the sustainable …, (pp. 90-115). 2022

Persistent link: https://www.econbiz.de/10012648025

Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias : aplicación en la asignatura "Auditoría de cuentas"

Palazuelos, Estefanía; San-Martín, Paula; Montoya del … - In: Revista de contabilidad : RC-SAR 21 (2018) 2, pp. 150-161

Persistent link: https://www.econbiz.de/10012126765

Developing accounting students' professional competencies and satisfaction through learning experiences : validation of a self-administered questionnaire

Diez-Busto, Elsa; Palazuelos, Estefanía; San-Martín, Paula - In: The international journal of management education 21 (2023) 3, pp. 1-12

Persistent link: https://www.econbiz.de/10014458864

Determinantes de la continuidad en la contratación de la auditoría de forma voluntaria : evidencia para el caso de España

Palazuelos Cobo, Estefanía; Montoya del Corte, Javier; … - In: Revista de contabilidad : RC-SAR 20 (2017) 1, pp. 63-72

Persistent link: https://www.econbiz.de/10011780284

Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que non aplican normativa NIIF

Legaz Ortiz, Javier; Montoya del Corte, Javier; … - In: Revista de contabilidad : RC-SAR 18 (2015) 2, pp. 217-224

Persistent link: https://www.econbiz.de/10011553434

Auditing and credit granting to SMEs: an integrative perceptual model

Palazuelos, Estefanía; Herrero Crespo, Ángel; Montoya … - In: Managerial Auditing Journal 35 (2019) 1, pp. 152-174

Purpose: The purpose of this study is to develop an integrative model of credit granting to small- and medium-size enterprises (SMEs) incorporating the loan officers’ perceptual factors about SMEs (risk and trust) and accounting information (quality and usefulness). Moreover, the role of...

Persistent link: https://www.econbiz.de/10012187742

Effective use of qualitative materiality factors: evidence from Spain

Corte, Javier Montoya del; García, Francisco Javier … - In: Managerial Auditing Journal 25 (2010) June, pp. 458-483

Purpose – The purpose of this paper is to provide evidence concerning the effective use of qualitative materiality factors (QMF) included in the new ISA 450, and its potential consequences from the perspective of Spanish independent auditors and preparers of financial statements....

Persistent link: https://www.econbiz.de/10009319226

Effective use of qualitative materiality factors: evidence from Spain

Montoya del Corte, Javier; Martínez García, Francisco … - In: Managerial Auditing Journal 25 (2010) 5, pp. 458-483

Persistent link: https://www.econbiz.de/10014929212

The teacher of entrepreneurship as a role model : students' and teachers' perceptions

San-Martín, Paula; Fernández-Laviada, Ana; Pérez, Andrea - In: The international journal of management education 19 (2021) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10013184578