This article aims to identify the key groups of regions with respect to farms oriented to fruit and citrus production. Twenty variables of fruit and citrus oriented farms corresponding to forty-one regions of the European Union were analysed. Seven groups emerged from cluster analysis. Only two...

In spite of its relative importance in the economy of many countries and its growing interrelationships with other sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common Agricultural Policy, for years the European Commission has been...

This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint audit on audit quality should be stronger when the audited company is a blue-chip firm motivate...