Dr. Aida Lozada is an Assistant Professor at the Business Administration Faculty (BAF) of the University of Puerto Rico, Río Piedras Campus (UPR-RP) where she has taught accounting courses for the past 21 years. 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. of the Faculty of Business Economic Sciences. She holds the License of Certified Public Accountant.She is characterized by having an international vision that she applies and transmits through the courses she teaches. She has created a slogan and an image titled: “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) Director of the Entrepreneurship Program (b) Manager for PR of the International Project: Global Entrepreneurship Monitor, (c) 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 link 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.

Education

  • University of Puerto Rico, BBA – 1992
  • University of Puerto Rico, MBA – 2002
  • León University, Spain, Ph.D. – 2015

Courses: Business Administration Faculty

  • International Accounting
  • Introduction to Accounting Fundamentals I
  • Introduction to Accounting Fundamentals II
  • Accounting Philosophy, Theory and Problems I (Intermediate I)
  • Accounting Philosophy, Theory and Problems II (Intermediate II
  • Managerial Accounting
  • Cost Accounting
  • Training in Accounting Application Programs- SAGE 50

Courses: Graduate School of Business Administration Faculty

  • Accounting for Analysis and Control

Publications

Conference Presentations (By Invitation)

  • Critical Analysis of the Results of the CPA Exam for the Second Decade of This Century: Empirical Evidence from Puerto Rico. Conversatorio Profesores y Estudiantes. Comité Enlace con Instituciones Universitarias. Colegio de CPA de PR. November 4, 2022.
  • Seminario Internacional: Contabilidad, Gobernabilidad y Finanzas. Universidad Nacional del Chimborazo, Riobamba en Ecuador. 2 al 5 de julio 2018.
  • NIIF vs IFRS: 2do Congreso Internacional: Desarrollo y Ciudadanía en el Siglo XXI. Universidad Nacional del Chimborazo, Riobamba en Ecuador. 4 al 6 de julio de 2018.
  • El Valor añadido de ser Financieramente bilingüe para un contador de clase mundial: 3er Congreso Internacional de Contabilidad y Auditoría, Universidad Nacional del Chimborazo, Riobamba en Ecuador, Ecuador. 12 al 14 julio de 2017.
  • Comparación Valor de Pertinencia de las normas contables en EE. UU. vs las NIIF: caso de las ADRS. 3er Congreso Internacional de Contabilidad y Auditoría, Universidad Nacional del Chimborazo, Riobamba en Ecuador, Ecuador. 12 al 14 julio de 2017.
  • Cambios en la relevancia del CRR cuando se altera el lapso de tiempo utilizado para medir el rendimiento de las normas contables en EE. UU. vs las NIIF. 1er Congreso de Contabilidad y Auditoría. Universidad Católica de Cuenca, Ecuador. 18 al 21 de octubre de 2016.
  • Mentalidad Globalizada: XIX Congreso internacional de estudiantes de ciencias administrativas, contables y afines: dinamismo, innovación y desarrollo de ciudades intermedias: Lecturas desde las ciencias contables, administrativas y afines. Universidad Cooperativa de Colombia. 10 de octubre de 2018.

Internaciotional Congresses

  • Exploring the impact of access and economic predictors of the jurisdiction candidates chose to write for the US CPA exam. BALAS Conference. EGADE Business School, Tecnológico de Monterrey, Mexico City, June 20-23, 2023.
  • Predictors of international candidate choice of jurisdiction and relative performance on the US-CPA Exam Panel Data Analysis 2015-2019. National Business and Economics Society Annual Conference. Río Grande, PR, March 8 -11, 2023.
  • Critical Analysis of the Results of the CPA Exam for the Second Decade of This Century: Empirical Evidence from Puerto Rico. BALAS Conference. Carcavelos Campus of NOVA School of Business and Economics. Lisboa, Portugal, Junio 11-13, 2022.
  • US CPA Exam Performance: Evidence from International Candidates. BALAS Conference. Carcavelos Campus of NOVA School of Business and Economics. Lisboa, Portugal, Junio 11-13, 2022.
  • CPA Exam Evidence from Puerto Rico. Undécimo Congreso de Investigación en Disciplinas de Negocios y Empresarismo, 11 CoIDINE. Universidad Ana G. Mendez- Gurabo. UAGM-GU, Puerto Rico, February 18, 2022.
  • Comparación del valor de pertinencia NIIF vs USGAAP. 1er Congreso Internacional de Contabilidad y Auditoría. Ecuador: Centro de Investigación y Desarrollo Ecuador. Universidad Católica de Cuenca, Ecuador. 18 al 21 de octubre de 2016.
  • Cambios en la relevancia del CRR NIIF vs USGAAP. 1er Congreso Internacional de Contabilidad y Auditoría. Ecuador: Centro de Investigación y Desarrollo Ecuador. Universidad Católica de Cuenca, Ecuador. 18 al 21 de octubre de 2016.

Professional Positions

  • Member: Business School Advisory Board, Allen W. and Carol M. Schmidthorst. Bowling Green State University (BGSU), Ohio. Accounting Advisory Board
  • Liaison Faculty: Business Schools: Business Administration Faculty, University of Puerto Rico and Allen W. and Carol M. Schmidthorst, BGSU.
  • Editorial Board Member: Scientific International Journal

Academic Initiatives
I.Bowling Green State University: Scholarships
Scholarships for students graduating in Accounting major from the Business Administration Faculty

Link to apply

II.Becker Accounting Master (CPA Review)

Instructions to request access to Becker Accounting Master CPA Review (only for professors in Puerto Rico)

1. Send an email to: info@beckercaribbean.com with the following information:
2. Email title (“subject”) – Access to the Becker CPA Review Accounting Master
3. Full name
4. University name

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