Representatives of the ULS Audit career presented the results of three investigations at CAPIC 2018.

At the Alberto Hurtado University (Santiago), the XXIX Academic Accounting Research Conference (CAPIC) took place from October 25 to 27, in which the academics of the Auditing career of the University of La Serena, Patricia Cortés Iturrieta, Cristian Blanco Alfaro, Romina Galleguillos Jaime and Christian Villegas Báez, participated with the results of their research.

One of the investigations presented was: “Variables that affect the remuneration of Audit graduates (2013-2015) University of La Serena”, a quantitative study that sought to determine the incidence of the variables, years of work experience, area of professional performance, sex, computer skills and social skills, in the remuneration of professionals graduated from the Audit career between the years 2013 to 2015. As a result of this research, it was concluded that the graduates with the longest year of work experience are the that they tend to be grouped in the middle and upper income brackets, that it is the Audit area that receives the highest remunerations, that it is men who receive salaries that are ostensibly higher than women, that computer skills do not have a direct impact on the salaries and that social skills have an impact on increasing the economic income of graduates.

The “Guide to active teaching-learning strategies to develop transversal skills in auditor students” was also presented. Through this educational innovation project, a guide to active teaching-learning strategies was generated to enhance transversal competencies in auditor students, focused on VIII level students of the 2017 degree program, and seeking to enhance transversal work competencies. as a team, autonomy and personal initiative, comprehensive reading and logical mathematical reasoning. This guide was implemented and subsequently evaluated, showing a notable improvement in the skills of teamwork and autonomy and personal initiative, in addition to a considerable improvement in the skills of reading comprehension and mathematical logical reasoning.

Another of the investigations was “MILA: regional challenge for the integration of securities markets”, a scientific essay that sought to describe the relevance that MILA acquires as a challenge for the integration of securities markets, highlighting both the varied benefits that it can generate this integration, such as the reduction in the cost of capital, the promotion of markets for its members, economies of scale and its contribution to the diversification process of its investors, as well as the challenges that must be overcome in order that allows it to be consolidated as a valid and serious alternative to be considered as an investment proposal.

CAPIC was founded in 1990, by representatives of the Audit career in Chile, with the purpose of promoting the development of accounting through research. It is currently made up of 26 Chilean universities and 5 foreign universities that teach the Auditing career (http://www.capic.cl).

It should be noted that the next CAPIC will be held at the University of Magdalena in Colombia, and later in 2020 it will be organized by the University of La Serena.