Jose-Luis Ucieda

Jose-Luis Ucieda
Universidad Autónoma de Madrid | UAM · Departamento de Contabilidad

PhD in Accounting

About

15
Publications
15,473
Reads
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84
Citations
Citations since 2017
5 Research Items
15 Citations
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20172018201920202021202220230123456
Additional affiliations
August 2014 - December 2014
San Diego State University
Position
  • Research Associate
August 2001 - August 2001
Bangor University
Position
  • Research Associate
June 2001 - June 2001
University of Valencia
Position
  • Research Associate

Publications

Publications (15)
Conference Paper
Full-text available
Escape Room (ER hereafter) activities have become a rather popular innovative active teaching methodology in the recent years. This paper presents one of such experiences in the context of business administration studies and provides some light on the advantages and disadvantages of using such method in higher education. The ER was designed, develo...
Article
The utility value of auditing public sector accounts is widely reported in the advanced and developing economies including Sub-Sahara Africa economies. Such reports claim that public sector financial audit influences transparency, probity, financial discipline, accountability, and voluntary tax compliances decisions. This study tests this widely ac...
Article
Full-text available
This article presents the current stage of Spanish accounting regulation. It briefly covers the history and milestones in accounting regulation, and provides an insight and detailed picture of all the relevant elements of accounting regulation in a country: standard setting bodies, their relationship, lobby and influence by interested parties, the...
Chapter
The international financial crisis hit Spain after a long period of economic growth. After dealing with the first blow, weakened real estate, highly leveraged, with credit highly concentrated in savings banks, and an international public debt crisis, unleashed a double-dip crisis producing a record 26% unemployment rate—deeply impacting families an...
Chapter
The international financial crisis hit Spain after a long period of economic growth. After dealing with the first blow, weakened real estate, highly leveraged, with credit highly concentrated in savings banks, and an international public debt crisis, unleashed a double-dip crisis producing a record 26% unemployment rate—deeply impacting families an...
Chapter
The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the...
Article
Full-text available
Tanto en el mundo académico como en el empresarial se percibe un interés creciente por las prácticas socialmente responsables y su impacto en la reputación de las compañías. A pesar de que la mayor parte de los estudios realizados sobre la relación entre Responsabilidad Social Empresarial (RSE) y desempeño financiero (DF) de las empresas sugieren u...
Chapter
" La presente obra sobre ""Las Normas Internacionales de Información Financiera: Análisis y aplicación"" constituye una síntesis del contenido de la nueva normativa internacional, de posible aplicación más generalizada por parte de las empresas españolas. En su elaboración han intervenido académicos y expertos de reconocido prestigio, que han parti...
Article
Full-text available
Accounting regulation in Spain is essentially a modern phenomenon, even though the accountability of companies has a long history. In the last 30 years, Spain has gone through two major accounting reforms. The first took place in 1989 after Spain became a member state of the European Union. Accounting directives were implemented bringing significan...
Article
Full-text available
The IASB has gained unprecedented recognition and support worldwide. From 2005 all European Union and Australian listed companies must apply IFRS to prepare their consolidated financial statements. The Norwalk Agreement between the IASB and the FASB has been followed by a «roadmap» developed by the SEC to eliminate the US GAAP reconciliation requir...
Article
This paper studies the comparability between US GAAP and International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) by looking at the Form 20-F reconciliation adjustments to US GAAP made by firms using IASs in the period from 1995 to 2001. Adjustments have been classified in categories to identify the characteristics...
Article
Full-text available
The discussion on the usefulness of reconciliations disclosed in the Form 20-F that non-US companies are required to prepare is not over. Prior research using different methodologies found mixed results. Potential explanations are (1) companies from different countries in the samples, (2) definition of the regression windows, (3) exact event date,...
Article
Tesis doctoral inédita. Universidad Autónoma de Madrid, Facultad de Ciencias Económicas y Empresariales, Departamento de Contabilidad y Administración de Empresas. Fecha de lectura: 20-07-00 Bibliogr.: p. 349-368

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Projects

Projects (3)
Project
We all learn or prefer learning in different ways. None seems to be more effective than others. But there are ways the foster learning more eficient than others. Accounting has its own features and the project aims at identifying issues and methods that enhance learning. We look at the relevant literature on learning styles, cognitive styles, modality preference, memory, and accounting education.