Auditors fulfill a crucial societal role by increasing the credibility of financial reports, which requires that appropriate audit quality be provided and auditors are factually independent and perceived as such. So far, regulators and researchers have focused on a few measures for improving...

The Observatorio de Costes y Financiación del Transporte Urbano Colectivo (Cost and Funding of Urban Transport Watchdog) and its annual reports on this industry provide an excellent platform to improve awareness of its cost structure, to enable benchmarking strategies/practices for companies,...