Are Spanish auditors effective in transmitting manipulation practices? An analysis of the ambiguity implicit in modified reports

Author: Arnedo Laura   Lizarraga Fermin   Sanchez Santiago  

Publisher: Inderscience Publishers

ISSN: 1740-8008

Source: International Journal of Accounting, Auditing and Performance Evaluation, Vol.5, Iss.3, 2009-06, pp. : 229-251

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Abstract