The International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB), have been adopted by a large number of countries, since they are considered an international benchmark for obtaining comparable quality financial information. The adoption by Ecuador and Colombia of IFRS as a transition from their previous local regulations based on provisions and decrees, justifies the present research work to provide knowledge of the regulatory reality of both countries. Behind this ambitious adoption of accounting standards, since they are costly processes both financially and in terms of training, there is a need to obtain consistent financial information that should attract investments and facilitate access to other less harmful financial markets. The purpose of this research is to perform an analysis of the effect on the accounting variables of the balance sheet and financial ratios, before and after the application of IFRS on large Ecuadorian and Colombian companies. To do this, Wilcoxon’s nonparametric test of related samples is used, on a total of 204 Ecuadorian companies and 60 Colombian companies. To compare the results of both countries, a non-parametric U Mann-Whitney test is carried out. The results show an impact in both countries on the variables studied after the mandatory adoption of IFRS, although the relative impact is greater in the Colombian case.

Auditing plays an indispensable role in ensuring the sustainable and proper functioning of organizations. Recent evidence suggests that blockchain technology can significantly contribute to overcoming current limitations associated with low audit quality. As a technology centered on data security and trust, blockchain offers a reliable environment for recording and verifying financial information, positioning it as a valuable resource for strengthening quality control in auditing processes. This study aims to conduct a bibliometric and systematic analysis of the scientific literature addressing terms such as blockchain and audit quality, based on publications indexed in the Web of Science database. The research addresses theoretical and methodological aspects, focusing on identifying countries with the highest scientific output, influential authors, leading journals, and the most used keywords. The results indicate that the most productive countries are the United States and China. The journals with the highest number of publications include IEEE Access, Electronics, IEEE Internet of Things Journal, and the International Journal of Accounting Information Systems. The analysis revealed five major trends demonstrating that blockchain enhances audit quality by improving security and privacy, facilitating regulatory compliance, increasing efficiency and effectiveness, strengthening IT competencies, and promoting sustainability, thus redefining the assurance paradigm.

Fintechs use technologies to offer financial services in a different way than traditional ones. The Fintech sector has seen rapid growth in the global economy and has expanded access to financial services to a wide variety of users; consequently, it has drawn the attention of academics around the world. Being knowledge-intensive organisations, Fintechs can absorb knowledge as a key competence. Absorptive capacity – which includes practices to acquire, assimilate, transform, and apply knowledge - has been analysed in previous studies as a factor that can influence organisational performance. However, most studies have used data from developed countries. The objective of this ongoing study is to analyse the knowledge management (KM) practices used by a Latin American Fintech to absorb knowledge. For this, a case study with a qualitative approach will be presented, using data from an international company of Peruvian origin, specializing in leasing. Data was collected through interviews. The information collected was transcribed and categorized for analysis. The analysis will include content analysis and narrative analysis techniques, supported by Atlas.ti software. The results contribute to the KM literature in two ways: First, by describing how knowledge absorption occurs in Fintechs. Second, by systematizing evidence on how KM practices act in organisations in emerging contexts, to support absorption capacity, and consequently, contribute to organisational results. On the empirical side, this study provides specific insights to managers of companies in the financial and technological sectors in emerging contexts, on how and which practices implementing to improve KM in their organisations.