Persona: Parte Esteban, Laura
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0000-0003-3427-9292
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Parte Esteban
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Laura
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Publicación Academic Performance in Distance Education: Quizzes as a Moderator Variable and Students' Perception and Expectation through Linguistic Analysis(The Online Learning Consortium, 2022) Parte Esteban, Laura; Mellado Bermejo, LucíaThis study sheds light on the relation between assessment modalities and student behavior through linguistics styles, and academic performance. First, we examine the effect of assessment modalities (self-evaluation quizzes and summative quizzes) on academic performance. Using two modalities of online quizzes, we mainly focus on the student participation, student behavior (the work pacing and time management), type of assessment, and student characteristics. Second, we analyze the student behavior through linguistic styles and third, we examine the levels of anxiety and the expectation of success during the course. Specifically, we compare the linguistic styles of high performing students and low performing students and changes in anxiety levels and expectation of success. Methodologically, this study includes a static and dynamic perspective and combines quantitative analysis with a qualitative approach. The participants are students enrolled in Managerial Accounting for Tourism course in the academic year 2019-2020. The results show that both quizzes modalities are positively associated with academic performance. The linguistic analysis shows differences in the language between high performing students and low performing students. Finally, a pattern of changes on the students' expectations of success and levels of anxiety are identified during the course.Publicación Determinants of corporate lobbying intensity in the lease standard-setting process(Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC, 2017-07) Mellado Bermejo, Lucía; Parte Esteban, LauraEl proyecto de NIIF de arrendamientos, elaborado conjuntamente por el IASB y el FASB, ha sido objeto deuna gran controversia debido a que propone el registro de los activos y pasivos derivados de los contratosde arrendamientos en el balance, con la única excepción de los contratos a corto plazo. En este artículo sepresenta un estudio empírico para identificar los factores explicativos de la intensidad de la participaciónen el proyecto de las entidades cotizadas no financieras a través de las cartas de comentarios. Para ello, seanalizan las cartas de comentarios presentadas por 306 sociedades cotizadas no financieras, en respuestaa los 3 documentos publicados hasta el momento de la emisión definitiva de la norma por los reguladores(DP 2009, ED 2010 y ED 2013) y se realiza un análisis multivariante. Los resultados muestran que el gradode intensidad de la participación de las empresas se ve influido por características corporativas como eltama˜no, la rentabilidad, la antigüedad, el sector económico y la propiedad de acciones o participacionesde los directivos. La investigación tiene implicaciones para los emisores de normas y contribuye a la líneade investigación del lobby.Publicación Images of the auditor’s job and associated emotions: a dynamic analysis(Springer, 2024-09-15) Mellado Bermejo, Lucía; Parte Esteban, LauraThis study aims to understand the images that undergraduates have of the job of auditor and the emotions accompanying those pictures. Auditing is a public interest profession focused on ensuring integrity and credibility of companies’ performance and position. First, we relied on personal visualizations expressed by the participants to analyze their images about the auditor’s job, and their changes. After that, we analyzed the emotions accompanying auditor job images, including positive emotions such as enjoyment and hope, and negative emotions such as anger, anxiety, and boredom. We also examined the evolution of the outcome by analyzing the emotions at two timepoints to capture changes in emotions accompanying the image of the auditor’s job after a session focused on the profession. The results reveal that most participants relied on traditional images, although the classical view decreased after the activity. The emotional perception of the job of auditor was mostly positive. The evidence also suggests less unpleasant emotions associated with a contemporary vision compared with a traditional view. Notably, unpleasant emotions decreased after auditing activity in both visions, and pleasant emotions increased. Study participants’ characteristics also delve into different profiles, considering emotions accompanying auditor job images. The current study combines a dynamic study of emotions and research on perceptions of the auditor’s job through personal images, which is an innovation and advancement in the auditing field owing to the importance of the affective side in critical thinking, behavior, and decision making. The findings of this study also emphasize the need that universities rethink the approach and information provided to students about the auditor’s job promoting collaboration between professional and academic worlds to improve not only perceptions about the profession but also the affective side.Publicación Evolution of Prospective Secondary Education Economics Teachers' Personal and Emotional Metaphors(Frontiers Media, 2021-03-26) Mellado Bermejo, Lucía; Parte Esteban, Laura; Sánchez Herrera, Susana; Bermejo, María LuisaThis study examines personal and emotional metaphors of prospective economics teachers about the roles they themselves as teachers and their pupils would play by analysing their drawings and responses to open questions. This is a longitudinal study that analyses the evolution of future instructors using two periods: before and after their teaching practicum. Metaphors are categorised into four classes: behaviourist/transmissive, cognitivist/constructivist, situative/socio-historical, and self-referential. The categories for emotions are primary or social and positive, negative, or neutral. The results show that the highest percentage of metaphors for the teacher’s role in both questionnaires were cognitivist/constructivist. Comparison of the findings before and after the teaching practicum revealed no changes in most of the participants’ metaphors and associated models. The analysis also reveals that among those who change, the tendency is to evolve towards more pupil-centred metaphors and associated models. The most common pupil metaphors are behaviourist and cognitivist, increasing after the practicum. Finally, most of the emotions expressed are positive and social, also increasing after the practicum.Publicación Position and Strategy of Constituents in the IFRS 16 Project on Lease with Special Attention to Large Audit Firms' Comment Letters(Springer Nature, 2022) Mellado Bermejo, Lucía; Parte Esteban, LauraThis chapter examines the position and strategy of groups of constituents in IFRS 16 on leases through a content analysis of comment letters submitted in the last consultation period. The chapter also focuses on large audit firms to understand their influence in the final standard because they have been submitting extensive comment letters to the two Exposure Drafts and Discussion Paper in the IASB lease accounting due process. Specific objectives of the chapter include the following: i) to examine the position and the strategy developed by constituents to persuade regulators in the lease standard setting process, looking for measures of quality, lobbying effort or style, among others; ii) to understand the arguments of Big 4 audit firms and their reflection on final standard. Findings show differences in content analysis variables among constituents (groups of participants, US respondents vs non-US respondents, and signatories’ gender), suggesting different positions and strategies to persuade regulators. The study also provides a deeper understanding of the large audit firms’ motivations to be involved in the lease standard setting process and their influence on final decisions. Understanding the role of players in the decision process may help the accounting community to improve the standard setting.