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

Download articleSee abstract

The Hypothesis of Avoiding Losses and Decreasing Earnings through Tax Expense

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

Download articleSee abstract

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

Download articleSee abstract

Economic Effects of Audit Committee Formation

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

Download articleSee abstract

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

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

Download articleSee abstract



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

Indexed by: SSCI; Current Contents/Social & Behavioral Sciences; Scopus; Academic Journal Guide (UK); Redalyc; ERIH PLUS; IN-RECS; DICE; RESH; Dialnet; ISOC-Economía; MIAR; Latindex; ProQuest Accounting and Tax; RePEc; Ulrich's, DOAJ, EBSCO, CIRC y Google Scholar.