Year 2007 | Vol. 10 | Issue 2 | 169 pg.

Influences of Internal Control Risk in the Planning of an Audit: An Empirical Study of Coso Report Framework

Pedro Carmona

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The Hypothesis of Avoiding Losses and Decreasing Earnings through Tax Expense

Laura Parte Esteban; María del Carmen Gonzalo Angulo; José Antonio Gonzalo Angulo

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Shared Management Information in Buyer/Supplier Relationships: Its Usefulness and its Influence on Continuity Expectations

Juan Manuel Ramon-Jeronimo; Maria Concepcion Alvarez-Dardet Espejo; David Naranjo-Gil

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Economic Effects of Audit Committee Formation

Elena Cabal García; Carlos Fernández Méndez; M.ª del Camino Rodríguez Gutiérrez

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Internal Control of Derivatives Usage by Spanish Savings Banks: An Empirical Survey

Ana Fernandez-Laviada; Francisco Martinez-Garcia; Javier Montoya del Corte

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Electronic ISSN: 1988-4672
Print ISSN: 1138-4891

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