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Listar por autor "Bustos Contell, Elisabeth"

RiuNet: Repositorio Institucional de la Universidad Politécnica de Valencia

Listar por autor "Bustos Contell, Elisabeth"

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    Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory 
    Porcuna-Enguix, Luis; Bustos-Contell, Elisabeth; Serrano-Madrid, J.; Labatut-Serer, G. (MDPI AG, 2021-11)
    [EN] The aim of this study is to construct the assessment of the expected audit risk by the audit team leader (ATL) during the planification phase of the audit. The ATL plays an important role within the audit, and even ...
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    Female audit team leaders and audit effort 
    Bustos-Contell, Elisabeth; Porcuna-Enguix, Luis; Serrano-Madrid, J.; Labatut-Serer, G. (Elsevier, 2022-02)
    [EN] Auditing is a collective process conducted by a professional accounting team with a wide range of skills and experience. Audit work is labor-intensive, and audit team diversity, particularly gender diversity, is ...