Estándares de calidad para el valor probatorio del Informe Pericial Contable, bajo un enfoque de técnica y método

Melva Linares-Guerrero

Estándares de calidad para el valor probatorio del Informe Pericial Contable, bajo un enfoque de técnica y método

Translated title of the contribution: Quality standards for the probative value of the Expert Accounting Report, under a technique and method approach

Melva Linares-Guerrero

Business

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

Abstract

The general objective of the investigation was to determine the importance of quality standards for the expert report to have probative value. A basic investigation was carried out, with a quantitative approach and information collection techniques through a survey with a Likert scale questionnaire, the population made up of 77 professional accounting experts, duly registered in the corresponding Registry of the College of Public Accountants of Cajamarca., Peru, the sample made up of 38 professional accountants. The results show that the three standards evaluated: Perception, Induction, technique/opinion, are very important, likewise the results show that the accounting experts use techniques of analysis, argumentation, calculations, technical method, documentary review, explanation and Justification, they apply methods as the scientist and perform calculations of the margin of error; It is concluded that the quality standards for the probative value of the Expert Report are very important and must be subject to joint consideration.

Translated title of the contribution	Quality standards for the probative value of the Expert Accounting Report, under a technique and method approach
Original language	Spanish
Title of host publication	Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology
Subtitle of host publication	Leadership in Education and Innovation in Engineering in the Framework of Global Transformations: Integration and Alliances for Integral Development, LACCEI 2023
Editors	Maria M. Larrondo Petrie, Jose Texier, Rodolfo Andres Rivas Matta
ISBN (Electronic)	9786289520743
State	Published - 2023
Event	21st LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2023 - Buenos Aires, Argentina Duration: 19 Jul 2023 → 21 Jul 2023

Publication series

Name	Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
Volume	2023-July
ISSN (Electronic)	2414-6390

Conference

Conference	21st LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2023
Country/Territory	Argentina
City	Buenos Aires
Period	19/07/23 → 21/07/23

Cite this

Linares-Guerrero, M. (2023). Estándares de calidad para el valor probatorio del Informe Pericial Contable, bajo un enfoque de técnica y método. In M. M. Larrondo Petrie, J. Texier, & R. A. R. Matta (Eds.), Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology: Leadership in Education and Innovation in Engineering in the Framework of Global Transformations: Integration and Alliances for Integral Development, LACCEI 2023 (Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology; Vol. 2023-July).

Linares-Guerrero, Melva. / Estándares de calidad para el valor probatorio del Informe Pericial Contable, bajo un enfoque de técnica y método. Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology: Leadership in Education and Innovation in Engineering in the Framework of Global Transformations: Integration and Alliances for Integral Development, LACCEI 2023. editor / Maria M. Larrondo Petrie ; Jose Texier ; Rodolfo Andres Rivas Matta. 2023. (Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology).

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title = "Est{\'a}ndares de calidad para el valor probatorio del Informe Pericial Contable, bajo un enfoque de t{\'e}cnica y m{\'e}todo",

abstract = "The general objective of the investigation was to determine the importance of quality standards for the expert report to have probative value. A basic investigation was carried out, with a quantitative approach and information collection techniques through a survey with a Likert scale questionnaire, the population made up of 77 professional accounting experts, duly registered in the corresponding Registry of the College of Public Accountants of Cajamarca., Peru, the sample made up of 38 professional accountants. The results show that the three standards evaluated: Perception, Induction, technique/opinion, are very important, likewise the results show that the accounting experts use techniques of analysis, argumentation, calculations, technical method, documentary review, explanation and Justification, they apply methods as the scientist and perform calculations of the margin of error; It is concluded that the quality standards for the probative value of the Expert Report are very important and must be subject to joint consideration.",

keywords = "assessment, method, quality, Standards, technique",

author = "Melva Linares-Guerrero",

note = "Publisher Copyright: {\textcopyright} 2023 Latin American and Caribbean Consortium of Engineering Institutions. All rights reserved.; 21st LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2023 ; Conference date: 19-07-2023 Through 21-07-2023",

year = "2023",

language = "Espa{\~n}ol",

series = "Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology",

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booktitle = "Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology",

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Linares-Guerrero, M 2023, Estándares de calidad para el valor probatorio del Informe Pericial Contable, bajo un enfoque de técnica y método. in MM Larrondo Petrie, J Texier & RAR Matta (eds), Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology: Leadership in Education and Innovation in Engineering in the Framework of Global Transformations: Integration and Alliances for Integral Development, LACCEI 2023. Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology, vol. 2023-July, 21st LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2023, Buenos Aires, Argentina, 19/07/23.

Estándares de calidad para el valor probatorio del Informe Pericial Contable, bajo un enfoque de técnica y método. / Linares-Guerrero, Melva.
Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology: Leadership in Education and Innovation in Engineering in the Framework of Global Transformations: Integration and Alliances for Integral Development, LACCEI 2023. ed. / Maria M. Larrondo Petrie; Jose Texier; Rodolfo Andres Rivas Matta. 2023. (Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology; Vol. 2023-July).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

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T1 - Estándares de calidad para el valor probatorio del Informe Pericial Contable, bajo un enfoque de técnica y método

AU - Linares-Guerrero, Melva

PY - 2023

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N2 - The general objective of the investigation was to determine the importance of quality standards for the expert report to have probative value. A basic investigation was carried out, with a quantitative approach and information collection techniques through a survey with a Likert scale questionnaire, the population made up of 77 professional accounting experts, duly registered in the corresponding Registry of the College of Public Accountants of Cajamarca., Peru, the sample made up of 38 professional accountants. The results show that the three standards evaluated: Perception, Induction, technique/opinion, are very important, likewise the results show that the accounting experts use techniques of analysis, argumentation, calculations, technical method, documentary review, explanation and Justification, they apply methods as the scientist and perform calculations of the margin of error; It is concluded that the quality standards for the probative value of the Expert Report are very important and must be subject to joint consideration.

AB - The general objective of the investigation was to determine the importance of quality standards for the expert report to have probative value. A basic investigation was carried out, with a quantitative approach and information collection techniques through a survey with a Likert scale questionnaire, the population made up of 77 professional accounting experts, duly registered in the corresponding Registry of the College of Public Accountants of Cajamarca., Peru, the sample made up of 38 professional accountants. The results show that the three standards evaluated: Perception, Induction, technique/opinion, are very important, likewise the results show that the accounting experts use techniques of analysis, argumentation, calculations, technical method, documentary review, explanation and Justification, they apply methods as the scientist and perform calculations of the margin of error; It is concluded that the quality standards for the probative value of the Expert Report are very important and must be subject to joint consideration.

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ER -

Linares-Guerrero M. Estándares de calidad para el valor probatorio del Informe Pericial Contable, bajo un enfoque de técnica y método. In Larrondo Petrie MM, Texier J, Matta RAR, editors, Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology: Leadership in Education and Innovation in Engineering in the Framework of Global Transformations: Integration and Alliances for Integral Development, LACCEI 2023. 2023. (Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology).

Estándares de calidad para el valor probatorio del Informe Pericial Contable, bajo un enfoque de técnica y método

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