Revista Colombiana de Contabilidad / Revista ASFACOP / ISSN: 2339-3645 / E-ISSN: 2619-6263

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Vol. 9 No. 17 (2021): Colombian Journal of Accounting

January-June 2021

Published: 2021-01-01

Preliminaries

Editorial. Regulatory accounting standardization as a reflection of the privatization of state functions

Viviana Patricia Narváez Castillo

9-15
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Control, auditing, governance and fiscal review

Competence of external auditors in Colombia and situations that allow fraud detection

Yenifer Zulay Angulo Páez, Ángela Valeria Ochoa Larrota, Nohora del Pilar Bohórquez Forero

17-38
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Procedures to obtain sufficient and adequate evidence in the financial audit. A characterization from the theoretical and normative approach

Yosman Valderrama, Luis Briceño, Joselyn Sánchez

39-63
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Pedagogy and accounting education

Colombian Public Accounting Program and its relevance to the quality of the graduate

Carlos Humberto Díaz Ortega

65-92
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Disruptive learning of income tax through gamification “taxes and the economy hand in hand”

Ginna Paola Díaz Espitia, Diana González Santos, Gina Liliana Torres

93-106
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University-Company Relations (UCR) as a Tool for Business Competitiveness

Alexa Juliana Montoya Morales, Rubén Antonio Vélez Ramírez

107-128
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Taxation, State and accounting law

Implications of withholding at source for wages received under the 1943 law of 2018. Case study

Sergio Manuel Buvoli Lara, Luisa Fernanda Berastegui García, Ronald Ordoñez López

129-148
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Social and environmental accounting

The measurement of gastronomic biocultural heritage as a regional development strategy

Diego Fernando David Guerrero, Ricardo Alonso Colmenares Flórez, Dennis Augusto Lara Papamija

149-168
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Accounting, technology and innovation

Uses and exploitation of ICTs in SMEs in Bogotá

Andrés David Serrato Guana, Rafael Humberto Pinzón Alfonso, Rafael Ricardo Jiménez Patiño

169-186
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