Are Spanish auditors effective in transmitting manipulation practices? : an analysis of the ambiguity implicit in modified reports
Year of publication: |
2009
|
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Authors: | Arnedo, Laura ; Lizarraga, Fermín ; Sánchez, Santiago |
Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8008, ZDB-ID 2151669-8. - Vol. 5.2008/09, 3, p. 229-251
|
Subject: | Qualitätsmanagement | Quality management | Jahresabschlussprüfung | Financial statement audit | Wirtschaftsprüfung | Financial audit | Bilanzdelikt | Accounting fraud | Bilanzierungsgrundsätze | Accounting standards | Spanien | Spain |
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