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Universidad Estatal de Bolívar
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Tipo de ítem:Ítem, El triángulo del fraude corporativo en contextos de crisis económica: Análisis de los elementos de presión financiera, oportunidad organizacional y racionalización ética como facilitadores del fraude durante períodos de recesión.(Universidad Estatal de Bolívar. Dirección de Posgrado y Educación Continua, Maestría en Contabilidad y Auditoría con Mención en Gestión Tributaria, 2026-03-16) Álvarez Cadena, Cristian Eduardo; Borja Borja, Carmita GaludthEconomic crises generate conditions conducive to the materialization of fraudulent behaviors that compromise corporate financial integrity and erode confidence in capital markets. The objective of this research is to analyze the dynamic interaction of the three components of the fraud triangle —financial pressure, organizational opportunity, and ethical rationalization— in contexts of economic crisis, identifying characteristic patterns of corporate fraudulent behavior, examining the specific mechanisms through which recessions potentiate each vertex of the triangle, and developing a framework of effective preventive controls adapted to limited resource conditions. Through a qualitative-documentary approach, emblematic fraud cases occurring during the COVID-19 pandemic and the Wirecard scandal were analyzed, contrasting them with recent empirical evidence and theoretical frameworks of corporate criminology and forensic auditing. Results demonstrate that economic recessions act as catalysts that simultaneously potentiate all three vertices of the triangle: financial pressures intensify due to deteriorating indicators and insolvency threats; opportunities expand through weakened internal controls and reduced oversight; and rationalizations find validation in emergency and organizational survival narratives. The ACFE 2024 report revealed that 53% of investigated fraud cases included pandemic-related factors, with median losses increasing 24% compared to the previous period. The study concludes that an integrated understanding of these dynamics is fundamental for designing resilient preventive controls that maintain effectiveness during economic turbulence, highlighting organizational ethical culture, protection of internal audit functions, effective whistleblower channels, and data analytics technologies as the most resilient mechanisms. This research provides an analytical framework for forensic audit professionals, audit committees, and regulators interested in strengthening corporate governance in contexts of economic adversity.Tipo de ítem:Ítem, Brecha de cumplimiento tributario en comercio minorista: Intervención multidimensional para fortalecer la cultura fiscal en Bolívar, Ecuador(Universidad Estatal de Bolívar. Dirección de Posgrado y Educación Continua, Maestría en Contabilidad y Auditoría con Mención en Gestión Tributaria, 2026-03-13) Pacheco Quizhpe, Paulina Estefanía; Alarcón Quinatoa, Gina JaquelineTax non-compliance in the retail sector constitutes a structural phenomenon that weakens the revenue-raising capacity of the Ecuadorian State, particularly in territories with a high prevalence of informal economic activity, such as the province of Bolívar. In this context, the present study aimed to analyze the determining factors of the tax compliance gap among retail merchants in the province, recognizing that fiscal behavior does not respond to a single cause, but rather to the interaction of economic, social, cultural, and institutional variables. The study was conducted under a quantitative approach, with an explanatory scope, through the application of 352 surveys to retail merchants distributed across the different cantons of the province. Data collection was carried out in person in markets, fairs, and commercial areas, allowing the inclusion of both formal and informal merchants. This process was complemented by documentary analysis of regulatory and statistical information related to the Ecuadorian tax system. The applied instrument made it possible to examine perceptions, attitudes, and practices associated with compliance with tax obligations.Tipo de ítem:Ítem, Factores de riesgo que se asocian al bajo peso en niños y niñas desde el nacimiento hasta los 2 años en el ecuador.(Universidad Estatal de Bolívar; Dirección de Postgrado, Maestría en Salud Publica, 2026-03-13) Rea Chela, Ana Maribel; Pacheco Toro, Santiago IsmaelEl bajo peso en niños y niñas desde el nacimiento hasta los dos años constituye un indicador sensible del estado nutricional y del entorno social en el que se desarrolla la primera infancia. Este estudio tuvo como objetivo identificar y analizar los principales factores de riesgo asociados al bajo peso en menores de 24 meses en Ecuador, reconociendo su multicausalidad y relevancia para la salud pública. Se realizó una revisión documental de literatura científica nacional y regional con énfasis en investigaciones de los últimos años. Se analizaron estudios cuantitativos, cualitativos y mixtos que abordaron determinantes biológicos, materno-perinatales, socioeconómicos y nutricionales relacionados con el bajo peso infantil. La información fue seleccionada, sintetizada y comparada a partir de bases de datos como SciELO, Redalyc, ENSANUT, PubMed y repositorios institucionales. Los resultados evidencian que la prevalencia de bajo peso infantil se vincula a factores acumulativos durante los primeros mil días de vida, entre los que destacan: bajo nivel educativo materno, pobreza del hogar, prácticas inadecuadas de lactancia y alimentación complementaria, controles prenatales insuficientes y limitado acceso a servicios de salud y saneamiento. La mayor afectación se observa en poblaciones rurales e indígenas, así como en la Amazonía y Sierra rural. Se concluye que el bajo peso infantil en Ecuador responde a un entramado multifactorial y persistente, semejante al observado en otros países de la región andina. La prevención requiere políticas públicas multisectoriales, culturalmente pertinentes y orientadas a mejorar la nutrición materno-infantil, el acceso a salud, la educación y la seguridad alimentaria.Tipo de ítem:Ítem, Eficiencia de los sistemas de control interno en los Gobiernos Autónomos Descentralizados de la provincia de Bolívar y su incidencia en la transparencia y uso eficiente de los recursos públicos.(Universidad Estatal de Bolívar. Dirección de Posgrado y Educación Continua, Maestría en Contabilidad y Auditoría con Mención en Gestión Tributaria, 2026-03-11) Domínguez Luna, Freddy Patricio; Rivera Piñaloza, Darwin VladimirEcuador's decentralized autonomous governments (GAD) face significant challenges in effectively implementing internal control systems, compromising transparency and efficient use of public resources. This study analyzes the efficiency of COSO framework-based internal control systems in Bolívar province's GADs during 2023-2024, a region characterized by institutional limitations, high rurality, and poverty levels above the national average. Through a mixed-methods approach combining documentary analysis of 189 audit reports, structured questionnaires administered to 82 public officials, and semi-structured interviews with 18 local authorities, the implementation level of the five COSO components and their relationship with transparency and budgetary efficiency indicators were evaluated. Results show that only 34% of Bolívar's GADs achieve a satisfactory level of internal control efficiency, with critical weaknesses identified in risk assessment (23.4% average compliance), monitoring (27.1%), and control activities (31.2%). A significant positive correlation exists (r=0.81, p<0.001) between the internal control efficiency index and transparency compliance according to the Organic Law on Transparency and Access to Public Information. GADs with deficient control systems record an average of 9.7 findings per external audit versus 2.1 in those with robust controls, while executing only 63% of their budget compared to 89% for efficient GADs. Main barriers identified include insufficient human resource professionalization, cultural resistance to organizational change, technological limitations, and weak commitment from elected authorities. The study concludes that strengthening internal control is imperative to ensure transparency and efficiency in Bolívar's local public management, requiring comprehensive interventions in technical training, institutionalization of control culture, and specific budgetary allocation for these areas.Tipo de ítem:Ítem, Responsabilidad social del contador público y dilemas éticos contemporáneos: Análisis de factores que fortalecen la integridad profesional frente a presiones de manipulación de información financiera(Universidad Estatal de Bolívar. Dirección de Posgrado y Educación Continua, Maestría en Contabilidad y Auditoría con Mención en Gestión Tributaria, 2026-03-11) Vargas Colcha, Sofia Geraldine; Malatay Monar, Paola KarolinaThis research analyzes the factors that condition the professional integrity of public accountants when facing pressures to manipulate financial information. A sequential explanatory mixed design was employed with a sample of 38 accountants from Bolívar province, Ecuador, complemented by 6 in-depth interviews. Instruments included an adapted version of the Defining Issues Test, professional integrity scales, and organizational ethical culture measures. Results reveal that postconventional moral development, perception of solid organizational ethical culture, and knowledge of professional sanctions constitute significant predictors of resistance to manipulation pressures. Interviews evidenced that the most frequent dilemmas involve tax pressures and accounting adjustments requested by superiors. It is concluded that strengthening integrity requires simultaneous interventions in university education, organizational culture, and regulatory effectiveness, with special attention to the Ecuadorian context where professional supervision presents structural limitations.