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Keywords: Decoupling
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Journal Articles
Viviana Paola Delgado Sánchez, Victor Hugo Nauzan Ceballos, Andres Mauricio Mauricio Castro Figueroa
Journal of Applied Research in Higher Education 1–19.
Published: 17 August 2026
... with institutional decoupling between formal reporting and auditing capacity. Only 10.4% of institutions reach the Ready level. Country-level analysis reveals sharp heterogeneity: Argentina achieves the highest proportion of Ready institutions (33.3%), while Mexico registers the lowest (4.0%). Research...
