Next January 13, 2026, at the Faculty of Economics of the University of Valencia, the reading and defense of the doctoral thesis of Viviana Patricia Narváez Castillo “Asuntos clave de auditoría (KAM): Análisis de su contenido y su relación con cuestiones ESG”, directed by Dr. Mª Antonia García Benau, Dr. Laura Sierra García and Dr. Nicolás Gambetta Lopassio, will be held.