El Observatorio de Costes y Financiación del Transporte Urbano Colectivo y sus informes anuales sobre el sector constituyen una excelente plataforma para mejorar el conocimiento de su estructura de costes, posibilitar prácticas de benchmarking a las operadoras y orientar políticas para una...

Compares auditors’ legal liability to third parties in several major countries, with principal emphasis on comparisons between the USA and the UK. Public accountants claim that they are being adversely affected by lawsuits brought by shareholders, creditors and other third parties. It has been...

As a consequence of the global financial and economic crisis, the European Commission recently reformed the audit market. One objective was to restore public trust in the auditing profession and thus to enhance the audit function. This study investigates whether perceptions of auditor...