Lozada Rivera, Aida R. (English Version)

Dr. Aida Lozada is an Associate Professor at the Business Administration Faculty (BAF) of the University of Puerto Rico, Río Piedras Campus (UPR-RP), where she has taught accounting courses since 2002. She has offered courses at the undergraduate and graduate levels at the UPR-RP, and at the Graduate School of the University of Texas-Río Grande Valley and is a visiting professor at the Graduate School of Business at Bowling Green University in Ohio. She has taught courses in financial, managerial, international accounting, and accounting application programs. She is a graduate of the UPR-RP where she obtained a BBA in Accounting and an MBA with a specialty in Accounting and Finance. She graduated from the University of León in Spain, where she obtained a Ph.D. from the Faculty of Business Economic Sciences. She holds the License of Certified Public Accountant (Puerto Rico). She is characterized by having an international vision that she applies and transmits through the courses she teaches. “breaking the mirrors” this serves as the main axis of her personal and professional work.

Through the experiences obtained in different countries, she has managed to develop a globalized mentality, which has allowed her to establish academic projects and alliances with foreign universities. The topics of her research published in refereed journals include: (1) Analysis of the performance in the CPA exam of Hispanic and International candidates (2) Comparison of the value relevance of IFRS vs. USGAAP (3) Convergence project between the IASB and the FASB. She has been invited to give conferences in the US, Latin America, and the Caribbean. She has developed academic projects in these countries and in Spain. At the UPR-RP she has served as (a) Ph.D. Program Coordinator, (b) Member of Ethics Committee, (c) Director of the Entrepreneurship Program (d) Manager for PR of the International Project: Global Entrepreneurship Monitor, (e) Member of the Curriculum Committee of the Accounting Department in charge of curricular review to attend the changes of: CPA Evolution. She is on the Advisory Board of the Allen W. and Carol M. Schmidthorst School of Business at Bowling Green State University (BGSU). Dr. Lozada acts as a mentor and is the liaison between this school and the BAF at the UPR-RP. She is very active in the search for funds and in the internationalization efforts of the UPR.

• Lozada, A. R., Maldonado, E. R., Cao-Alvira, J. J., & Longobardi, T. (2026). Disaggregated Analysis of CPA Exam Sections: Jurisdictional Outcomes in Puerto Rico. Journal of     Applied Business and Economics, 28(1), 92-104.
• López, S., Rivera, B., Lozada, A., & McGee, R. W. (2025). Correlation between Bioethical Evaluation of Tax Evasion and the Intention to Evade Taxes: An Empirical Behavioral     Study of Puerto Rico. Journal of Accounting, Ethics & Public Policy, JAEPP, 26(2), 1-29. ISSN:  1089-652X
• Lozada, A. R., Gracia, L., & Longobardi, T. (2024).  Hispanic ethnicity and hidden barriers to CPA Exam success.   Journal of Applied Business and Economics, Vol 26(1), 124-136.
• Snead, K. Kraft, M. Lozada, A., N. McGrath, R., Biswas, T., Zhou, F. (2024). An Application of Judgement Modeling to Examine Inter-Cultural Differences Regarding Perceptions     of Business Skill Importance. International Journal of Business and Social Science Research, 5(1), 9–21.
• Lozada, A., Maldonado, E. & Castro, S. (2022). Critical Analysis of the Results of the CPA Exam for the Second Decade of This Century: Empirical Evidence from Puerto Rico.     Journal of Applied Business and Economics, Vol. 24(4), 22-38.
• Lozada, A. (2015).  Comparación del valor de pertinencia de las normas contables en Estados Unidos vs las normas internacionales de información financiera: el caso de las ADRs. https://buleria.unileon.es/handle/10612/4555
• Lozada, A. (2015).  Ruta Seductora hacia la Convergencia: Divulgación NIIF Para PYMES.   Revista Internacional Administración y Finanzas (IBFR), 8 (2), 83-103.  ISSN: 1933-608X, ISSN online 2157-3182 https://ssrn.com/abstract=2500525
• Lozada, A., & Ríos, C. (2014).  NIIF para PYMES: ¿Movimiento Fortuito o Ruta a la Convergencia?  Revista Global de Negocios (IBFR),2 (1), 41-54.
• Lozada, A. & Students (2014).  IASB and FASB, Convergence Project: Where are they Now?   Journal of Modern Accounting and Auditing, 10 (10), 991-1004.