Carrera, Nieves; Gómez-Aguilar, Nieves; Humphrey, … - In: Accounting, Auditing & Accountability Journal 20 (2007) August, pp. 671-701
Purpose – In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed … process, with no evident reference being made in the process of legislative reform to Spanish auditing experiences. The …/value – The clear implication of the paper is that considerable caution needs to be taken in today's international-auditing arena …