David De la Cruz Montoya, Doctor en Gestión Pública, Docente universitario, Contador Público, Auditoría interna, peritajes contables, Gestión Pública, docencia Universitaria, Metodología de la Investigación científica, Matemática financiera, etc
EDUCATION
Contador Público
Economía (estudios concluidos)
Magister en Docencia Universitaria
Doctor en Gestión Pública
RESEARCH, TEACHING, or OTHER INTERESTS
Business, Management and Accounting, Finance
5
Scopus Publications
333
Scholar Citations
8
Scholar h-index
8
Scholar i10-index
Scopus Publications
Digital knowledge transfer and regional development asymmetries: Empirical Evidence from European patent citations and geolocated economic activity Liz Maribel Robladillo Bravo, Luis Alberto Marcelo Quispe, Ricardo Fernando Cosio Borda, Ruth Alina Flores Barrios, Percy Hugo Quispe-Farfán, James Arístides Pajuelo Rodríguez, David De la Cruz-Montoya, Józef Ober Journal of Open Innovation Technology Market and Complexity, 2025 Regional coordinated development necessitates achieving sustained economic growth and balanced development through regional synergy. In the digital economy era, digital knowledge constitutes a critical source of technological progress and represents a significant determinant of regional coordinated development. This study employs a BERT-based large language model approach in conjunction with European patent citation data spanning 1977–2019 to quantify cross-regional digital knowledge flows, integrating nighttime light intensity and population grid data covering 2000–2020 to examine the impact of digital knowledge flow on regional coordinated development across 296 European NUTS-3 regions during 2001–2019. We extend traditional growth theory to incorporate digital economy dynamics through fixed-effects panel regression models with instrumental variable estimation to address endogeneity concerns. The core empirical findings demonstrate that digital knowledge flowing from developed to underdeveloped regions significantly promotes regional coordinated development, with a 1 % increase in digital knowledge flows associated with improved regional development balance. Mechanism analysis reveals that, conditional on industrial compatibility with digital knowledge in underdeveloped regions, enhancing supply-side adaptation to demand to mitigate factor endowment disparities constitutes the primary channel through which digital knowledge flow facilitates regional coordinated development. Heterogeneity analysis indicates that the effects of digital knowledge flow on regional coordinated development are more pronounced when digital knowledge flows from Western European developed cities to Eastern and Southern European underdeveloped cities, from large developed cities to small underdeveloped cities, and between cities with comparable development levels.
Financial Auditing as an Effective Tool for Fraud Detection: A Systematic Review Cindy Becerra Huamán, David De la Cruz-Montoya, Joseph Gutierrez-Cuadros, Sonia Pilco Labajos, Mercedes Lopez-Almeida Journal of Risk and Financial Management, 2025 The article presents a broad and exhaustive approach to financial auditing studies, as well as their current state in academic research. Its main objective is to examine practices in the face of existing challenges. Financial auditing is strongly influenced by international standards, the role of financial auditors in risk management, and the use of new technologies and artificial intelligence. Using a bibliometric analysis of 74 studies extracted from the Scopus database, the authors visualize the evolution of financial auditing using tools such as VOS Viewer. This reveals trends and keywords associated with financial auditing, accounting, management, risk management, and fraud. According to the study, there is a gap in expectations regarding the role of the auditor that is influenced by different cultural contexts and the growing use of forensic accounting services for fraud investigation and detection. The study also highlights the low use of accounting and auditing standards in countries such as Iraq and Egypt and observes the normalization of the fraud trend in Pakistan.
Organizational Behavior Management and Strategic Planning in Health Education Units to Prevent Accidents Revista Infodir, 2025
Business Management as a Link Between Competitiveness and Sustainable Development in the Textile Sector Luis Alberto Marcelo Quispe, Jorge Nicolás Alejandro Papanicolau Denegri, James Arístides Pajuelo Rodríguez, Ruth Esther Carrasco Ruiz, David De La Cruz Montoya, Sandra Cecilia Ramírez Lau Journal of Educational and Social Research, 2024 Efficient resource management plays a crucial role in the sustainable development of companies, aiming to maximize economic performance, minimize environmental impacts, and contribute to social welfare. This quantitative and explanatory study analyzed resource management in textile microenterprises in Metropolitan Lima, with a sample of 370 participants. The methodology used was non-experimental and cross-sectional, allowing for a detailed analysis of the relationship between business management and sustainable development in this specific context. Two questionnaires of 20 questions each were administered. Both instruments were validated by five experts in the business area. The Aiken's V for the first instrument was 0.83 and for the second instrument was 0.79. Additionally, a pilot test was conducted for instrument reliability, obtaining 0.89 for the first instrument and 0.81 for the second. The results highlight the significant relationship between business management and sustainable development, especially in terms of competitiveness and general management aspects. However, there is a relatively lesser association of eco-efficiency, eco-effectiveness, and continuous improvement in the variability of sustainable development. It is concluded that, while business management is considerably related to sustainable development, aspects such as eco-efficiency and continuous improvement show a less pronounced relationship in sustainable development variability. These findings underscore the importance of sustainability-focused business management to enhance competitiveness and foster equitable and long-term sustainable development. Received: 15 February 2024 / Accepted: 26 April 2024 / Published: 5 May 2024
RECENT SCHOLAR PUBLICATIONS
The Integrated Electronic Records System and the Challenges in Compliance with Tax Obligations of Mypes Lima 2024 KA Quispe Vega, DDLC Montoya 2025
Control interno coso y gestión de cuentas por pagar en una empresa comercial de Santiago de Surco–Lima 2024 JI Mesas Rodriguez, MI Tineo Alejandría, YY Velasquez Aliaga Universidad Autónoma del Perú , 2025 2025 Citations: 1
Technology Without Strategy: The Gap in Digital Knowledge Management in Municipal Governments D De la Cruz-Montoya, J Montes Arotinco, M Lopez Almeida Available at SSRN 5858422 , 2025 2025
Gestión del comportamiento organizacional y gestión de estrategias en unidad educativa sanitaria para prevenir accidentes A Delgado-Ríos, JM Delgado-Bardales, YT Flores, O Valera-Vega, ... Revista de Información científica para la Dirección en Salud. INFODIR 44 , 2025 2025
Gestión del comportamiento organizacional y gestión de estrategias en unidad educativa sanitaria para prevenir accidentes DDCM Angel Delgado-Ríos, José Manuel Delgado-Bardales, Ynés Torres Flores ... Información para directivos de la Salud. 44, 1-15 , 2025 2025
Financial auditing as an effective tool for fraud detection: a systematic review C Becerra Huamán, D De la Cruz-Montoya, J Gutierrez-Cuadros, ... Journal of Risk and Financial Management 18 (9), 523 , 2025 2025 Citations: 10
Digital Knowledge Transfer and Regional Development Asymmetries: Empirical Evidence from European Patent Citations and Geolocated Economic Activity LMR Bravo, LAM Quispe, RFC Borda, RAF Barrios, PH Quispe-Farfán, ... Journal of Open Innovation: Technology, Market, and Complexity, 100637 , 2025 2025 Citations: 3
ICTs as a factor of Financial Economic Inclusion D De la Cruz-Montoya, L Zavaleta Orbegoso Libro" Tecnologías Inclusivas: Construyendo un futuro educativo accesible … , 2025 2025
ICTs as a factor of Financial Economic Inclusion Las TIC como factor de Inclusión Económica Financiera D De la Cruz-Montoya, L Orbegoso Zavaleta Tecnologías Inclusivas: Construyendo un futuro educativo accesible, 179 , 2025 2025
Inclusive Technology for footwear sector of micro and small businesses in the in Peru Tecnología inclusiva para el sector del calzado de las micro y pequeñas empresas de Perú L Zavaleta-Orbegoso, D De la Cruz-Montoya Tecnologías Inclusivas: Construyendo un futuro educativo accesible, 172 , 2025 2025
Gestión logística y rentabilidad de una empresa de energía fotovoltaica en el distrito de Lurín-2024 LY Amesquita Arias, JS Condorhuaman Menacho, JC Ponce Perez Universidad Autónoma del Perú , 2025 2025
Implementación del sistema CONCAR y gestión contable de la empresa inversiones ALPRE EIRL, en el distrito de Chorrillos 2024 A Flores Alarcón, RH Sandoval Charri Universidad Autónoma del Perú , 2025 2025
El Drawback y su incidencia en la liquidez de la empresa exportadora Inka´ s Berries SAC en el distrito de Magdalena, periodo 2019 MK Huaccachi Leon Universidad Autónoma del Perú , 2025 2025
EL CONTROL SIMULTÁNEO Y SU RELACIÓN EN LA GESTIÓN FINANCIERA DE UNA MUNICIPALIDAD DISTRITAL DE CAÑETE, 2024 CY ILLA MAMANI 2025
Gamification in accounting learning: As a key factor to learn playing at a University in Peru D De la Cruz-Montoya, LZ Orbegoso, IL Vega, ES Rubio, PJ Ortiz Edelweiss Applied Science and Technology 9 (9), 1833-1841 , 2025 2025
Educación financiera: Revisión Bibliométrica entre 2020 y 2024 AI De la Cruz Rodríguez, JET Narváez, YOV Beteta, ... REVISTA EDUSER 11 (2), 7-17 , 2024 2024
Las Políticas de cobranza y el cumplimiento de las obligaciones tributarias de una empresa comercial en el distrito de Villa El Salvador, Lima-2022 LJ Reyes Apolinario, VV Prado Aranzamendi Universidad Autónoma del Perú , 2024 2024
Gestión de cuentas por cobrar y su influencia en la rentabilidad de la empresa inversiones educativas INTAP EIRL 2022 MP Ochoa Pumayauli Universidad Autónoma del Perú , 2024 2024
Transparencia en la gestión del Presupuesto y Planificación estratégica con Aprendizaje Organizacional para Gestión por Resultados: https://doi. org/10.5281/zenodo. 13150776 AP Albarrán Cachay, D De la Cruz-Montoya, G Espinoza Vásquez, ... GESTIONES 4 (1) , 2024 2024
El control interno y su influencia en la rentabilidad de la entidad Promsal SAC-San Borja-2022 A Quisuruco Nuñez, O Pomatay Ccasani Universidad Autónoma del Perú , 2024 2024
MOST CITED SCHOLAR PUBLICATIONS
Glosario de términos cientícos D De la Cruz-Montoya Instituto científico empresarial Blog , 2022 2022 Citations: 86
La cultura tributaria y su relación con el cumplimiento de las obligaciones tributarias de la empresa Sak Business Solutions SAC en el distrito de Breña en el año 2018 LMJ Quintana Rojas, D De la Cruz-Montoya Universidad Autónoma del Perú , 2019 2019 Citations: 43
La cultura tributaria y el cumplimiento de las obligaciones tributarias de los comerciantes en el mercado Unicachi, Villa El Salvador, 2022 JH Capcha Román, MK Valverde Bajonero 2023 Citations: 24
El control interno de inventarios y su influencia en la rentabilidad de la empresa industrial Chorrillos Color SA, del distrito de Chorrillos, en el 2015 JA Lizana Loa, D De la Cruz-Montoya Universidad Autónoma del Perú , 2018 2018 Citations: 18
La auditoría tributaria como mecanismo para mitigar los riesgos tributarios en la gestión de los sistemas de recaudación anticipada del IGV de la red asistencial Rebagliati … L Ramos, E Lourdes 2017 Citations: 13
la evasión tributaria y su relación con la recaudación tributaria en los comerciantes del mercado familias unidas de San Juan Miraflores en el año 2018 LA Quispe Copayo Universidad Autónoma del Perú , 2019 2019 Citations: 11
Financial auditing as an effective tool for fraud detection: a systematic review C Becerra Huamán, D De la Cruz-Montoya, J Gutierrez-Cuadros, ... Journal of Risk and Financial Management 18 (9), 523 , 2025 2025 Citations: 10
NIC 1 presentación de los EE. FF. y su relación en la rentabilidad financiera de la empresa Decor JHC SAC del distrito de San Juan de Miraflores–2018 R Loayza Abal, D De la Cruz-Montoya Universidad Autónoma del Perú , 2019 2019 Citations: 10
Transparencia en la gestión del Presupuesto y Planificación estratégica con Aprendizaje Organizacional para Gestión por Resultados D De la Cruz Montoya, CI Delgado Sánchez, G Espinoza Vásquez, ... Transparency in budget management and strategic planning with organizational … , 2024 2024 Citations: 7
La evaluación de los logros del aprendizaje de la Educación Física, en época de pandemia CI Delgado Sánchez, MM De la Cruz Rojas, D De la Cruz Montoya, ... Podium. Revista de Ciencia y Tecnología en la Cultura Física 18 (3) , 2023 2023 Citations: 7
Benefits of local concerted strategic planning and teaching accountability in budget management for users [Beneficios para los usuarios de la planificación estratégica local … R Galindo Caro, D De la Cruz Montoya, ME Gamero Tinoco, ... Gestiones. pe , 2023 2023 Citations: 6
Influencia del control interno en la gestión administrativa de Institución Educativa Luz Andina Reina de Las Américas de Juliaca, periodo 2021 WR Ramos Marín Universidad Autónoma del Perú , 2022 2022 Citations: 6
La auditoría tributaria preventiva y su incidencia en la reducción de contingencias tributarias en una empresa ferretera ubicada en el distrito de La Victoria 2017 TI Alayo Cahuana, D De la Cruz-Montoya Universidad Autónoma del Perú , 2019 2019 Citations: 6
Gestión de cuentas por cobrar y su incidencia en la liquidez de la empresa Icontec del Peru SRL en el distrito de Miraflores-2020 AR Rosas Samillán, KN Ochante Sanchez, D De la Cruz-Montoya Universidad Autónoma del Perú , 2022 2022 Citations: 5
IMPACT OF NON-DEDUCTIBLE EXPENSES ON INCOME TAX ON COMPANIES IN THE SOUTH OF LIMA M Lopez-Almeida, P Julca-Garcia, D De la Cruz-Montoya, ... Revista de Gestão Social e Ambiental 18 (11), 1-17 , 2024 2024 Citations: 4
Gastos no deducibles y su incidencia en el cálculo del impuesto a la renta en la empresa Corporación Sonotec SAC-distrito de Lima del año 2020 CW Pielago Lopez, RB Galindo Coila 2022 Citations: 4
La gestión de tesorería y su influencia en la liquidez de la empresa Macusu SAC del distrito de San Juan de Miraflores, período 2019 M Albornoz Lapa, V Cañari Suca 2020 Citations: 4
FACULTAD DE CIENCIAS DE GESTIÓN ESCUELA PROFESIONAL DE CONTABILIDAD NODYSU LOS GASTOS 2020 Citations: 4
Políticas de cobranza y la liquidez de la empresa Organics Products Trading-Agro EIRL Ubicada en el distrito de Chilca-2019 JM Guillermo Ramos, WÁJ Chacaliaza Peña Universidad Autónoma del Perú , 2019 2019 Citations: 4
Digital Knowledge Transfer and Regional Development Asymmetries: Empirical Evidence from European Patent Citations and Geolocated Economic Activity LMR Bravo, LAM Quispe, RFC Borda, RAF Barrios, PH Quispe-Farfán, ... Journal of Open Innovation: Technology, Market, and Complexity, 100637 , 2025 2025 Citations: 3
