Effective use of qualitative materiality factors: evidence from Spain

Author： Corte Javier Montoya del   García Francisco Javier Martínez   Laviada Ana Fernández  

Publisher： Emerald Group Publishing Ltd

ISSN： 0268-6902

Source： Managerial Auditing Journal, Vol.25, Iss.5, 2010-01, pp. : 458-483

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