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ASEPUC (Asociación Española de Profesores Universitarios de Contabilidad)

Revista de Contabilidad - Spanish Accounting Review

Contact information of ASEPUC (Asociación Española de Profesores Universitarios de Contabilidad):
Phone: (34) 947 25 93 92
Web page: http://www.asepuc.org/
More information through EDIRC

Editor: ASEPUC (Asociación Española de Profesores Universitarios de Contabilidad)
For technical questions regarding this series, please contact (Fernando Polo-Garrido)
Series handle: repec:sar:journl

2009, Volume 12, Issue 1

11-44 The Effect of Management Explanations on Auditor Decision Processes in Analytical Procedures
by Reiner Quick & Daniel Saánchez Toledano [Downloadable!]
45-94 Companies Using IFRS are no Longer Obliges to Reconcile their Accounting Figures to US GAAP. Is this SEC’S Decision Justified in the Telecommunications Sector?
by Juan Palomares Laguna & Enrique Corona Romero [Downloadable!]
95-116 Ambiguity Tolerance Levels in Spanish Accounting Students: A Comparative Study
by José L. Arquero & Concepción Tejero [Downloadable!]
117-140 How Taxes can Affect Earnings Quality? Empirical Evidence from Spanish Private Firms
by Juan Monterrey Mayoral & Amparo Sánchez Segura [Downloadable!]
141-162 The Incidence of The Fair Value of Real Estate in The Usefulness of Financial Statements: a Research Note
by Andrés Navarro Galera & María del Carmen Peréz López [Downloadable!]

2008, Volume 11, Issue 2

9-42 Market Risk Reporting by the World’s Top Banks: Evidence on the Diversity of Reporting Practice and the Implications for International Accounting Harmonisation
by Margaret Woods & Kevin Dowd & Christopher Humphrey [Downloadable!]
43-66 Politics and Municipal Financial Management
by Bernardino Benito & Francisco Bastida [Downloadable!]
67-92 Commercial Risk’s Analysts do React to Qualified Audit Reports?: An Empirical Study
by María Consuelo Pucheta Martínez & Antonio Vico Martínez [Downloadable!]
93-120 The Influence of the Board of Directors on Implementing an Ethics Code
by Isabel M. García Sánchez & Luís Rodríguez Domínguez & Isabel Gallego Álvarez [Downloadable!]
123-142 Environmental and Employee Disclosure in Spain and Germany: A Research Note
by Nagore Aranguren Gómez & Elena Ochoa Laburu [Downloadable!]

2008, Volume 11, Issue 1

9-40 The Company of Asiento and the War of Jenkins’ear: With Special Emphasis on the Economic and Accounting Aspects
by Rafael Donoso Ares [Downloadable!]
41-64 The Role Played by The Self Fulfilling Prophecy Effect in the Going Concern Evaluation Process
by Andrés Guiral Contreras, & José A. Gonzalo Angulo [Downloadable!]
65-98 Corporate Governance and Earnings Quality. Evidence From Spanish Companies
by Juan Monterrey Mayoral & Amparo Sánchez-Segura [Downloadable!]
99-124 The Effectove Use of Qualitative Materiality Factores an Empirical Analysis for the Practicing Auditors in Spain
by Javier Montoya Del Corte & Francisco Javier Martínez García & Ana Fernández Laviada [Downloadable!]
125-156 A Stakeholder-Theory Approach to Environmental Disclousures by Small and Medium Enterprises (SMES)
by Javier Husillos & María J. Álvarez-Gil [Downloadable!]

2007, Volume 10, Issue 2

11-32 Internal Control Risk Influence When Planning an Audit: An Empirical Study of the Coso Conceptual Framework
by Pedro Carmona Ibáñez [Downloadable!]
33-74 The Hypothesis of Avoiding Losses and Decreasing Earnings Through Tax Expense
by Laura Parte Esteban & Mª Carmen Gonzalo Angulo & José Antonio Gonzalo Angulo [Downloadable!]
75-102 Shared Management Information in Buyer/Supplier Relationships: Its Usefulness and its Influence on Continuity Expectations
by Juan Manuel Ramón Jerónimo & María Concepción Álvarez-Dardet Espejo & David Naranjo Gil [Downloadable!]
103-126 Economic Effects of Audit Committee Formation
by Elena Cabal García & Carlos Fernández Méndez & Mª del Camino Rodríguez Gutiérrez [Downloadable!]
127-164 Internal Control of Derivatives Usage by Spanish Savings Banks: An Empirical Survey
by Ana Fernández-Laviada & Francisco Javier Martínez-García & Javier Montoya del Corte [Downloadable!]

2007, Volume 10, Issue 1

11-34 Control Familiar y Calidad del resultado
by Carolina Bona Sánchez & Jerónimo Pérez Alemán & Domingo Javier Santana Martín [Downloadable!]
35-74 The Internal Audit Function in the Saving Banks
by José A. Arcenegui Rodrigo & Horacio Molina Sánchez [Downloadable!]
75-98 Abnormal Earnings in the Ohlson’s Model: A Proposal for their Estimation
by J. David Cabedo Semper & Jose M. Tirado Beltrán [Downloadable!]
99-132 Cost Calculation Model for Spanish Public University Time Utilization as a Cession Unit in an Organizational Unit
by Mª Teresa Ortega Egea & Lázaro Rodríguez Ariza & Mª Victoria López Pérez [Downloadable!]
133-156 Corporate Governance and Financial Reporting Quality
by Susana Callao Gastón & Ma Mar Gasca Galán & José Ignacio Jarne Jarne [Downloadable!]

2006, Volume 9, Issue 18

11-29 Control Problems in Distribution Channels: Empirical Evidence of Management Control Systems Contributions
by José M. Sánchez Vázqez & María L. Vélez Elorza & Juan M. Ramón Jerónimo [Downloadable!]
31-59 A Meta-Analysis Approach Upon The Value Relevance Earnings
by Emma García-Meca & Juan Pedro Sánchez-Ballesta [Downloadable!]
61-85 Management Accounting and Control Over the Individual. The Case of the New Settlements of Sierra Morena and Andalucia (1767-1771)
by Juan Baños Sánchez-Matamoros & Concha Álvarez-Dardet & Francisco Carrasco Fenech [Downloadable!]
87-109 Usefulness of Non-Profit Private Entities Financial Reporting for Management Purposes
by Ana J. Bellostas Pérez-Grueso & Isabel Brusca Alijarde & José M. Moneva Abadía [Downloadable!]
111-143 Financial Consequences of the Bankruptcy Law: European Comparison
by Carlos López Gutierrez & Myriam García Olalla & Begoña Torre Olmo [Downloadable!]
145-175 Ante la Reforma de Nuestro Ordenamiento: Nuevas Normas, Nuevos Conceptos. Un Ensayo
by Jorge Tua Pereda [Downloadable!]

2006, Volume 9, Issue 17

15-40 Explanatory Factors of Presentations to Analysts in Spanish Firms
by Emma García-Meca & Isabel Martínez Conesa & Manuel Larrán Jorge [Downloadable!]
41-54 The Quality of the Fiscal Information in the IBEX-35 Companies
by Gregorio Labatut Serer & Julián Martínez Vargas [Downloadable!]
55-80 Benchmarking in Public Hospitals under Cost Accounting Information
by Beatriz García Cornejo [Downloadable!]
81-98 Evaluation of the utility of the financial information elaborated by the small company: An empiric study
by Patricia Milanés Montero & Joaquín Texeira Quirós [Downloadable!]
99-125 Accounting Practices and Changes an Lead Mining in la Carolina (Jaén): a Study of the el Guindo Mining Company Covering the Last Few Years of the 19th Centuri and the First Quarter of the 20th Century
by José M.ª Carlos Álvarez López & Luis Garrido González & Juan Luis Lillo Criado [Downloadable!]

2005, Volume 8, Issue 16

15-39 The Impact of Long-term Audit Engagement on the Reception of a Qualified Audit Report: Empirical Analysis
by Emiliano Ruiz Barbadillo & Nieves Gómez Aguilar & Estibaliz Biedma López [Downloadable!]
67-98 Corporate Social Responsibility: Is it a Commitment or an Opportunism?
by Bernabé Escobar Pérez & José María González González [Downloadable!]
99-114 Perceptions of Earnings Management: A Study of the Effects of National Origin in University Students
by Marshall A. Geiger & Elena Ochoa Laburu [Downloadable!]
115-149 Ohlson’s (1995) Model: Have we Fully Understood it?
by Manuel Larrán Jorge & Juan Manuel Piñero López [Downloadable!]

2005, Volume 8, Issue 15

21-47 Perspectives on Present Accounting History Research
by Rafael Donoso Anes [Downloadable!]
45-94 Five Years of Accounting History Research in Spain, 2001-2005
by Esteban Hernández Esteve [Downloadable!]
95-134 The First Accounting Demonstration for Double Entry in the Cathedral of Toledo.The Journal and the Ledger by the prebendary Gutierre Hurtado, 1535-1536
by Susana Villaluenga de Gracia [Downloadable!]
135-153 The Responsability of the Racional in the Public Accounting and Administrative Management of the Municipal Authority of Valencia at the Beginning of XVIIth Century
by Francisco Mayordomo García-Chicote [Downloadable!]
155-168 Towards Historical Perspective of Quality Management: The Case of the Royal Tobacco Factory of Seville
by Fernando Gutiérrez Hidalgo & Domi Romero Fúnez [Downloadable!]
169-182 Manager’s Accountability of Vacant Dioceses in Spain, From 18th Century to 19th Century
by Mercedes Calvo Cruz [Downloadable!]
183-214 The Beginnings of Official Accounting Education in Spain. The Commerce School of Cádiz (1799-1804). The Selection of First Teachers, Methods and Syllabuses, with Special Focus in Accounting
by José Luis Arquero Montaño & José Antonio Donoso Anes [Downloadable!]
215-233 The Production Activities at the Company Harinera “La Montserrat” (Girona) over the Agricultural Year 1903-1904
by Helena Benito Mundet [Downloadable!]

2004, Volume 7, Issue MONOGRAFICO

19-51 Tax Effect of Accounting Reform: Special Reference to Consolidated Annual Accounts
by Enrique Corona Romero [Downloadable!]
53-87 Accounting, Business Finance and Visible Hand
by Juan José Durán Herrera [Downloadable!]
123-160 The Economics of Organizational Design and Accounting
by Vicente Salas Fumás [Downloadable!]
161-211 Accounting Reform and Business Law
by Francisco Vicent Chuliá [Downloadable!]

2004, Volume 7, Issue 14

21-47 Analysis of the Tax Effect Method Application in the Patrimonial Societies
by José Moreno Rojas [Downloadable!]
49-73 Funds- Transfer-Pricing Systems in the Spanish Savings Banks and the Spanish Rural Banks
by Pilar Ibarrondo Dávila [Downloadable!]
75-111 Costs, Benefits and Explanatory Factors of the Financial Information Disclosure Policy
by Manuel Larrán Jorge & Emma García-Meca [Downloadable!]
113-133 New Regulatory on Goodwill: Some Empirical Evidences
by Juan Carlos Navarro García [Downloadable!]
135-172 The Qualitative Attributes of the Environmental Data Published by Companies within the IBEX 35: 1998-2002
by Lázaro Rodríguez Atiza & Ma Gloria López Gordo [Downloadable!]
173-194 The Value of the Perceptions about Auditor’s independence
by Antonio Vico Martínez & María Consuelo Pucheta Martínez [Downloadable!]
195-230 The Disaggregation of the Strategy through Performance Indicators in the Automobile Industry
by Mª Begoña Prieto Moreno & Alicia Santidrián Arroyo [Downloadable!]

2004, Volume 7, Issue 13

85-112 Analysis of the Indebtedness in the Spanish Autonomous Regions
by Bernardino Benito López & Isabel Brusca Alijarde & Vicente Montesinos Julve [Downloadable!]
113-136 The Impact of the Negative Relation between Accounting Measures of Risk and Return on the Expected Market Return
by Manuel Cano Rodríguez & Manuel Núñez Nickel [Downloadable!]
137-166 Continuous Improvement and Internal Benchmarking Applied to Cost Management: Experience in a Multinational Group
by Bernabé Escobar Pérez & José María González González & Antonio Lobo Gallardo [Downloadable!]
167-197 An Empirical Study on the Size Factor as a Business Determinant
by María Elena Gómez Miranda & Lázaro Rodríguez Ariza [Downloadable!]
199-222 A Study on the Influence of a Country on Banking and Accounting Indicators in México, Chile, Argentina and Spain
by Salvador Marín Hernández & Juan Pedro Sánchez Ballesta & Mercedes Bernabé Pérez [Downloadable!]
223-244 Changes in the Importance of Accounting Information. Alternatives of Valuation and Empirical Evidence for Spain
by Araceli Mora Enguídanos & Pablo José Vázquez Veira [Downloadable!]
245-273 Analysis of the Utility of the Fair Value for the Valuation of Assets of Spanish Public Sector Entities
by Andrés Navarro Galera & Manuel Pedro Rodríguez Bolívar [Downloadable!]

2003, Volume 6, Issue 12

21-46 Acounting and Communicative Apprehension: Comparative Study on CA Levels and Profiles of University Students
by José Luis Arquero Montaño & José Antonio Donoso Anes & Trevor Hassall & John Joyce [Downloadable!]
47-79 Bunkruptcy: Empirical Analysis for Small and Medium Size Finns
by Alicia Correa Rodríguez & Miguel Acosta Molina & Ana Lorenza González Pérez [Downloadable!]
81-107 The Usefulness and the Requirements of Local Financial Reporting for Financial Decision-Making in Credit Institutions
by Antonio Manuel López Hernández & Carmen Caba Pérez [Downloadable!]
109-138 Methodological Proposal to Apply the Benchmarking Technique Using Indicators: Empirical Research in Local Administrations
by Andrés Navarro Galera & David Ortiz Rodríguez [Downloadable!]
139-167 Empirical Evidence on instigating Factors behind Change of Auditors: Special Reference to the Company's Financial Situation
by Emiliano Ruiz Barbadillo & Nieves Gómez Aguilar [Downloadable!]
169-206 An Empirical Study on: The Influence that the Size and Age of a Company has over Profitabiliti
by Juan Pedro Sánchez Ballesta & Domingo García Pérez de Lema [Downloadable!]

2003, Volume 6, Issue 11

19-55 The Impact of Size and Listing Status on Voluntary Disclosure: an Analysis Based on Costs and Benefits Perceptions
by María Rosario Babío Arcay & María Flora Muiño Vázquez & Rosario Vidal Lopo [Downloadable!]
57-86 A Study of the Incidence of some Factors in the Audit's Report
by Covadonga Caso Pardo & Julita García Díez & Antonio López Díaz & Antonio Martínez Arias [Downloadable!]
87-121 Audit Committees - How Useful and Necessary are they?
by María Antonia García Benau & María Consuelo Pucheta Martínez & Ana Zorio Grima [Downloadable!]
123-152 The Consolidated Financial of Corporate Public Sector. The Case of the Junta de Andalucía
by Antonio Manuel López Hernández & Isabel Román Martínez & María Gloria López Gordo & María Elena Gómez Miranda [Downloadable!]
153-172 Management, Control and Auditing Accounting Regulation of the Municipal (Local) Valencian Public Banking in the Late 16th Century and Early 17th Century
by Francisco Mayordomo García-Chicote [Downloadable!]
173-191 An Insolvency Prediction Model Based on Financial Variables. The case of the Catalonian Textile Industry (1994-1997)
by Antonio Somoza López & Josep Vallverdú Calafell [Downloadable!]

2002, Volume 5, Issue 10

19-45 The Users of Accounting Reporting in Local Governments: an Agency Approach
by Ana Cárcaba García [Downloadable!]
47-75 Reflections around net worth concept
by Isidoro Guzmán Raja & Antonio Luis Duréndez Gómez-Guillamón [Downloadable!]
77-104 The Cross-Section Dynamics of Financial Ratios: Do Ratios Converge Towards the Industry Mean?
by Manuel Illueca Muñoz [Downloadable!]
105-136 Research on the Predictive Ability of Financial Information for Future Earnings: Critical Review and Future Prospects
by Carmelo Reverte Maya [Downloadable!]
137-178 Activity: has it any effect on the economic and financial situation of the firms?
by Lázaro Rodríguez Ariza & María Elena Gómez Miranda [Downloadable!]
179-203 Audit Professional Judgements: The Auditor's Individual Differences
by Guillermo Sierra Molina & María Santa María Pérez [Downloadable!]

2002, Volume 5, Issue 9

21-55 Analysis of Public Administrations Using Financial Indicators
by Bernardino Benito López & Isabel Martínez Conesa [Downloadable!]
57-88 The way to Fair Value Accounting
by María Antonia García Benau & Ana Zorio Grima [Downloadable!]
89-116 The Basic Units of Analysis for Managing Spanish Savings and Rural Banks: A Comparative Analysis
by Pilar Ibarrondo Dávila [Downloadable!]
117-146 The Relationship Between P/E and Book to Market Ratios
by José Antonio Laínez Gadea & Beatriz Cuéllar Femández [Downloadable!]
147-168 Delimitation of the Consolidation Perimeter and Consolidation Methods: Special Reference to the Local Government
by María José Luna Jiménez [Downloadable!]
169-186 Analysis and Management Control (Accounting) of Quality Costs in Banks
by Salvador Marín Hernández & María Fernanda Hernández Carreño [Downloadable!]

2001, Volume 4, Issue 8

17-34 Trends in Management Accounting Research Methodologies
by Bernabé Escobar Pérez & Antonio Lobo Gallardo [Downloadable!]
35-62 Social and Political Aspects of the Value Added Statement
by Carlos Larrinaga González [Downloadable!]
63-96 The Multilevel Grafocoste: a Technique for Mapping Productive Processes
by Francisco López Cruces & Manuel López Godoy [Downloadable!]
123-150 The Fiscal Information in the Groups of Spanish Societies in the Decade of 90
by Miguel Requena Tapia [Downloadable!]

2001, Volume 4, Issue 7

21-52 The Usefulness of Accounting Information from a Market Perspective: Evolution or Revolution in Research?
by Begoña Giner Inchausti [Downloadable!]
53-74 The Role of University in the Improvement of Professional Accountants Behaviour
by Marcela Espinosa Pike [Downloadable!]
75-99 Communication and Accounting: Implications and Proposals for Accounting Education
by José Luis Arquero Montaño [Downloadable!]
101-127 An Empirical Approach to the Statistical Distribution of Financial Ratios
by Javier de Andrés Suárez [Downloadable!]
129-153 Some Determinants of Environmental Information Disclosure in Spanish Quoted Companies
by Pablo Archel Domench & Fermín Lizarraga Dallo [Downloadable!]
155-175 Accounting for Community Assets in some European Local Authorities
by María Teresa Balaguer Coll & Iluminada Fuertes Fuertes [Downloadable!]
177-206 An Empirical Exploration of the Factors Conditioning Attitudes Towards Environmental Accounting
by José María Páez Sandubete [Downloadable!]

2000, Volume 3, Issue 6

21-48 The Improvement of Accounting Information Systems through the Integration of Emerging Technologies
by Enrique Bonsón Ponte & María Pilar Martín Zamora & Tomás Escobar Rodríguez [Downloadable!]
49-80 Factors Affecting Auditor Choice and Auditor Change in Spanish Firms
by María Antonia García Benau & Emiliano Ruiz Barbadillo & Antonio Vico Martínez [Downloadable!]
81 -114 On the Incentives for Financial Analysts to Make Optimistic Biased Forecasts
by Manuel Larrán Jorge & William Rees [Downloadable!]
115-133 The Accountants of the Taula de Canvis of Valencia (1519-1649). Their Theoretical and Practical Training
by Francisco Mayordomo García-Chicote [Downloadable!]
135-143 New Paradigms in Historical Accounting Research
by Miriam Núñez Torrado [Downloadable!]
145-175 Determinant Factors for the Delay in the Release of the Audit Report. An Empirical Analysis
by Amparo Sánchez Segura [Downloadable!]

2000, Volume 3, Issue 5

69-100 The Normative Framework in Management Audit: Proposed Standards for the Evaluation of Management
by María Isabel González Bravo [Downloadable!]
101-126 An Empirical Evaluation of Goodwill
by Manuel Larrán Jorge & Juan Monterrey Mayoral & Eva Mulero Mendigorri [Downloadable!]
127-148 The Relationship Between the Expansion of Company Reports and the Quality of Users'Decisions. The Problem of Information Overload
by María Flora Muíño Vázquez [Downloadable!]
149-182 Determinants of Earnings Quality
by Carmen Pineda González [Downloadable!]
183-209 A Critique of the Conceptual Framework Concerning Accounting for Income Tax
by Constancio Zamora Ramírez & Guillermo J. Sierra Molina [Downloadable!]

1999, Volume 2, Issue 4

19-48 The Effects of Accounting for Mergers on Financial Statements: Empirical Evidence Of the Choice of Accounting Methods in Spain
by Teresa Apellániz Gómez [Downloadable!]
49-107 The Spanish Audit Law, its Implication and the Bases for a Possible Reform
by Alejandro Larriba Díaz-Zorita & Francisco Serrano Moracho [Downloadable!]
109-136 Public Accounting for Infrastructure Assets: an Alternative to the PGCP-Approach
by Inmaculada Lucuix García [Downloadable!]
137-159 The Usefulness of Compulsory Financial Reporting for Management Decisions: an Analysis of Spanish Small and Medium Sized Businesses
by José M. Moneva Abadía & Beatriz Cuéllar Femández [Downloadable!]
161-197 Is the Size of an Entity a Determining Factor of Its Perfomance Measurement?
by A. Javier Pérez García [Downloadable!]

1999, Volume 2, Issue 3

19-49 Proposal for the Renovation of Management Control in Firms
by Regino Banegas Ochavo & Domingo Nevado Peña [Downloadable!]
51-72 The Controller and the New Era 01 Management Information in the Firm. Empirical Tests in the Spanish Automobile Manufacturing Sector
by Javier Gimeno Zuera & Alfonso López Viñegla [Downloadable!]
73-101 The Environment as a Discriminant Variable Between International Accounting Systems
by José Antonio Laínez Gadea & José Ignacio Jarne Jarne [Downloadable!]
103-131 Alternative Perspectíves in Accounting Research: a Review
by Carlos Larrinaga Gonzalez [Downloadable!]
133-162 Common Factors in an Enterprise's Financial Information and their Relation with its Size
by Doroteo Martín Jiménez [Downloadable!]

1998, Volume 1, Issue 2

19-47 An Approach of Systematization of Management Information System Design and Implementation Process. Empirical Analysis of Galician Leading Business
by Beatriz Aibar Guzmán [Downloadable!]
49-83 Relation Between Efficiency and Effectiveness in the Health Care System of Andalucia
by Yolanda Calzado Cejas & Teresa García Valderrama & Joaquina Laffarga Briones & Manuel Larrán Jorge [Downloadable!]
85-112 Organizacional Complexity and Accounting Development at Spanish Positos, 16th-19th Century
by Donato Gómez Díaz & Luis Fernández-Revuelta Pérez [Downloadable!]
113-128 What I was Trying to Do in my Research, Where I May Have Succeeded and Where I Failed
by Richard Mattessich [Downloadable!]
129-152 Informational Dimensions and Objectives of Audit Report
by Emiliano Ruiz Barbadillo [Downloadable!]

1998, Volume 1, Issue 1

19-51 The Partiality of the Balance Sheet Updating Measures, via a Study of the Most Important Absences in the 1996 Law
by José María Carlos Álvarez López & Manuel Cano Rodríguez & Juan Luis Lillo Criado [Downloadable!]
53-73 Cost Accounting in Non-Profit and Public Hospitals
by Mª Silvia Fresneda Fuentes [Downloadable!]
75-101 The Influence of Securities Market Commision on International Accounting Harmonization
by Juan Luis Gandía Cabedo [Downloadable!]
103-135 Conventional Cost Systems and ABC Model: A Comparative Analysis
by Esteban Hernández Esteve [Downloadable!]
137-164 Bankruptcy Prediction Models: Does Altman's 1968 Model Work Among Spanish Firms?
by Fermín Lizarraga Dallo [Downloadable!]

1997, Volume 0, Issue 0

27-56 A New Perspective of Financial Reports in Public Accounting: Performance Indicators
by Isabel Brusca-Alijarde [Downloadable!]
57-95 Research Programmes in Accounting
by Leandro Cañibano-Calvo & Jose Antonio Gonzalo-Angulo [Downloadable!]
97-123 The Structure and Operation of the Process of Cost Calculation in Hospital Services: An Empirical Experience
by Daniel Carrasco Díaz [Downloadable!]
125-166 Analisis of Prospective and Qualitative Information
by María Antonia García-Benau & Juan Monterrey Mayoral [Downloadable!]
167-183 Conventional Cost Systems and ABC Model: A Comparative Analysis
by Angel Sáez-Torrecilla [Downloadable!]
185-228 A Basic Audit Responsibility: The Control of Audit Quality
by Guillermo Sierra-Molina & Manuel Orta-Pérez [Downloadable!]
229-264 A Comparative Analysis of Spanish Public Accounting in an International Context
by Jose Manuel Vela-Bargues [Downloadable!]

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