Qualitative materiality factors in the new International Standard on Auditing 450: an exploratory study in Spain.

agosto 12, 2014 a las 10:31 pm

FERNÁNDEZ-LAVIADA, ANA., MONTOYA DEL CORTE, JAVIER., MARTÍNEZ GARCÍA, FRANCISCO JAVIER. Y RAMÍREZ CACHO, SERGIO IVÁN. (2009a): “Qualitative materiality factors in the new International Standard on Auditing 450: an exploratory study in Spain”, Proceedings 32nd Annual Congress of the European Accounting Association, Tampere, Finland 12-15 May.