his paper investigates the existence of unqualified opinions with an emphasis of a matter paragraph disclosing uncertainties. We show that depending on institutional characteristics, auditors may be either conservative or aggressive, but there are economies where auditors become moderate. We...

This paper was prepared to identify the variables involved in the decision process of an individual who donates financial resources to nonprofit organizations. To this end a research was developed and applied to donors and non-donors, so that it would be possible to identify the factors involved...

This paper was prepared to identify the variables involved in the decision process of an individual who donates financial resources to nonprofit organizations. To this end a research was developed and applied to donors and non-donors, so that it would be possible to identify the factors involved...