메뉴 건너뛰기




Volumn 38, Issue 4, 2008, Pages 295-312

Human capital, age and job stability: Evidence from Spanish certified auditors (1976-1988)

Author keywords

Audit market; Auditors; Entrepreneurship; Human capital theory; Spain

Indexed keywords


EID: 51149093054     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.2008.9663343     Document Type: Article
Times cited : (14)

References (82)
  • 1
    • 84981608228 scopus 로고
    • Formal training, temporary contracts, productivity and wages in Spain
    • Alba-Ramírez, A. (1994). 'Formal training, temporary contracts, productivity and wages in Spain'. Oxford Bulletin of Economics and Statistics, 56(2): 151-170.
    • (1994) Oxford Bulletin of Economics and Statistics , vol.56 , Issue.2 , pp. 151-170
    • Alba-Ramírez, A.1
  • 2
    • 0000368475 scopus 로고
    • Qualitative response models: A survey
    • Amemiya, T. (1981). 'Qualitative response models: A survey'. Journal of Economic Literature, 19(4): 1483-1536.
    • (1981) Journal of Economic Literature , vol.19 , Issue.4 , pp. 1483-1536
    • Amemiya, T.1
  • 4
    • 0041549820 scopus 로고    scopus 로고
    • Accounting professionals and the accounting profession: Linking the conduct and context
    • Anderson-Gough, F., Grey, C. and Robson, K. (2002). 'Accounting professionals and the accounting profession: Linking the conduct and context'. Accounting and Business Research, 32(1): 41-56.
    • (2002) Accounting and Business Research , vol.32 , Issue.1 , pp. 41-56
    • Anderson-Gough, F.1    Grey, C.2    Robson, K.3
  • 7
    • 0028561028 scopus 로고
    • An econometric analysis of foreign direct investment in Spain, 1964-89
    • Bajo-Rubio, O. and Sosvilla-Rivero, S. (1994). 'An econometric analysis of foreign direct investment in Spain, 1964-89', Southern Economic Journal, 61: 104-120.
    • (1994) Southern Economic Journal , vol.61 , pp. 104-120
    • Bajo-Rubio, O.1    Sosvilla-Rivero, S.2
  • 8
    • 0001168097 scopus 로고
    • Entrepreneur human capital inputs and small business longevity
    • Bates, T. (1990). 'Entrepreneur human capital inputs and small business longevity'. The Review of Economics and Statistics, 72(4): 551-559.
    • (1990) The Review of Economics and Statistics , vol.72 , Issue.4 , pp. 551-559
    • Bates, T.1
  • 9
    • 0001860561 scopus 로고
    • Investment in human capital: A theoretical analysis
    • Becker, G.S. (1962). 'Investment in human capital: a theoretical analysis'. Journal of Political Economy, 70(5): 9-49.
    • (1962) Journal of Political Economy , vol.70 , Issue.5 , pp. 9-49
    • Becker, G.S.1
  • 14
    • 67650107461 scopus 로고
    • The empirical status of human capital theory: A slightly jaundiced survey
    • Blaug, M. (1976). 'The empirical status of human capital theory: a slightly jaundiced survey'. Journal of Economic Literature, 14(3): 827-855.
    • (1976) Journal of Economic Literature , vol.14 , Issue.3 , pp. 827-855
    • Blaug, M.1
  • 15
    • 0031280672 scopus 로고    scopus 로고
    • Spain, July 1988. Some observations on becoming professional
    • Bougen, P. (1997). 'Spain, July 1988. Some observations on becoming professional'. Accounting, Organizations and Society, 22(8): 757-777.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.8 , pp. 757-777
    • Bougen, P.1
  • 16
    • 34548696304 scopus 로고    scopus 로고
    • Debating Spanish audit legislation: The audit law of 1988
    • Bougen, P. and Vázquez, D. (1997). 'Debating Spanish audit legislation: the audit law of 1988'. European Accounting Review, 6 (1): 1-17.
    • (1997) European Accounting Review , vol.6 , Issue.1 , pp. 1-17
    • Bougen, P.1    Vázquez, D.2
  • 17
    • 4944243989 scopus 로고    scopus 로고
    • Auditor human capital and audit firm survival. The Dutch audit industry in 1930-1992
    • Bröcheler, V., Maijoor, S. and Witteloostuijn, A. (2004). 'Auditor human capital and audit firm survival. The Dutch audit industry in 1930-1992'. Accounting, Organizations and Society, 20: 627-646.
    • (2004) Accounting, Organizations and Society , vol.20 , pp. 627-646
    • Bröcheler, V.1    Maijoor, S.2    Witteloostuijn, A.3
  • 19
    • 0000253362 scopus 로고
    • A theoretical and empirical investigation of job satisfaction and intended turnover in the large CPA firms
    • Bullen, M.L. and Flamholtz, E.G. (1985). 'A theoretical and empirical investigation of job satisfaction and intended turnover in the large CPA firms'. Accounting, Organizations and Society, 10(3): 287-302.
    • (1985) Accounting, Organizations and Society , vol.10 , Issue.3 , pp. 287-302
    • Bullen, M.L.1    Flamholtz, E.G.2
  • 20
    • 0039099669 scopus 로고
    • Why some jobs command wage premiums: A test of career tournament and internal labour market hypotheses
    • Capelli, P. and Cascio, W.F. (1991). 'Why some jobs command wage premiums: a test of career tournament and internal labour market hypotheses'. Academy of Management Journal, 34(4): 848-868.
    • (1991) Academy of Management Journal , vol.34 , Issue.4 , pp. 848-868
    • Capelli, P.1    Cascio, W.F.2
  • 21
    • 0009051172 scopus 로고    scopus 로고
    • Assessing the impact of " liberalisation" on auditor behaviour. Accounting research in politically charged contexts
    • Caramanis, C.V. (1998). 'Assessing the impact of " liberalisation" on auditor behaviour. Accounting research in politically charged contexts'. Accounting, Auditing and Accountability Journal, 11(5): 562-592.
    • (1998) Accounting, Auditing and Accountability Journal , vol.11 , Issue.5 , pp. 562-592
    • Caramanis, C.V.1
  • 22
    • 0036192821 scopus 로고    scopus 로고
    • The interplay between professional groups, the state and supranational agents: Pax Americana in the age of " globalisation"
    • Caramanis, C.V. (2002). 'The interplay between professional groups, the state and supranational agents: Pax Americana in the age of " globalisation"'. Accounting, Organizations and Society, 27(4-5): 379-408.
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.4-5 , pp. 379-408
    • Caramanis, C.V.1
  • 23
    • 0030485904 scopus 로고    scopus 로고
    • Two paths to self-employment? Women's and men's self-employment in the United States, 1980'
    • Carr, D. (1996). 'Two paths to self-employment? Women's and men's self-employment in the United States, 1980'. Work and Occupations, 23(1): 26-53.
    • (1996) Work and Occupations , vol.23 , Issue.1 , pp. 26-53
    • Carr, D.1
  • 24
    • 0039257354 scopus 로고    scopus 로고
    • Transitions to and from self-employment in Spain: An empirical analysis
    • Carrasco, R. (1999).'Transitions to and from self-employment in Spain: An empirical analysis'. Oxford Bulletin of Economics and Statistics, 61(3): 315-341.
    • (1999) Oxford Bulletin of Economics and Statistics , vol.61 , Issue.3 , pp. 315-341
    • Carrasco, R.1
  • 25
    • 24344475443 scopus 로고    scopus 로고
    • Gender, the state and the audit profession: Evidence from Spain (1942-1988)
    • Carrera, N., Gutiérrez, I. and Carmona, S. (2001). 'Gender, the state and the audit profession: Evidence from Spain (1942-1988)'. European Accounting Review, 10(4): 803-815.
    • (2001) European Accounting Review , vol.10 , Issue.4 , pp. 803-815
    • Carrera, N.1    Gutiérrez, I.2    Carmona, S.3
  • 28
    • 0003999299 scopus 로고
    • Oxford: Martin Robertson & Company Ltd
    • Casson, M. (1982). The entrepreneur. Oxford: Martin Robertson & Company Ltd.
    • (1982) The entrepreneur
    • Casson, M.1
  • 29
    • 0010775395 scopus 로고
    • Official auditors register and the professional bodies
    • J.A. Gonzalo Ed, in Spain. Madrid: Asociación Espańola de Contabilidad y Administración de Empresas
    • Cea García, J.L. (1992). Official auditors register and the professional bodies'. In J.A. Gonzalo (Ed.), Accounting in Spain. Madrid: Asociación Espańola de Contabilidad y Administración de Empresas.
    • (1992) Accounting
    • Cea García, J.L.1
  • 30
    • 84986106122 scopus 로고    scopus 로고
    • Career drivers of junior auditors: An exploratory study
    • Chia, Y.M. (2003). 'Career drivers of junior auditors: an exploratory study'. Managerial Auditing Journal, 18(2): 100-111.
    • (2003) Managerial Auditing Journal , vol.18 , Issue.2 , pp. 100-111
    • Chia, Y.M.1
  • 33
    • 0031521407 scopus 로고    scopus 로고
    • The threat of litigation and voluntary partner/manager turnover in Big Six Firms
    • Dalton, D.R., Hill, J.W. and Ramsay, RJ. (1997). 'The threat of litigation and voluntary partner/manager turnover in Big Six Firms'. Journal of Accounting and Public Policy, 16(4): 379-413.
    • (1997) Journal of Accounting and Public Policy , vol.16 , Issue.4 , pp. 379-413
    • Dalton, D.R.1    Hill, J.W.2    Ramsay, R.J.3
  • 36
    • 0036197971 scopus 로고    scopus 로고
    • Creating a profession "out of nothing"? The case of the Belgian auditing profession
    • De Beelde, I. (2002). 'Creating a profession "out of nothing"? The case of the Belgian auditing profession'. Accounting, Organizations and Society, 27(4-5): 447-470.
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.4-5 , pp. 447-470
    • De Beelde, I.1
  • 38
    • 33947287402 scopus 로고    scopus 로고
    • Imperialism of influence and the state-profession relationship: The formation of the Greek auditing profession in the post-WWII era
    • Dedoulis, E. and Caramanis, C. (2007). 'Imperialism of influence and the state-profession relationship: The formation of the Greek auditing profession in the post-WWII era'. Critical Perspectives on Accounting, 18(4): 393-412.
    • (2007) Critical Perspectives on Accounting , vol.18 , Issue.4 , pp. 393-412
    • Dedoulis, E.1    Caramanis, C.2
  • 39
    • 0000198114 scopus 로고
    • Individual behaviour in professional accounting firms: A review and synthesis
    • Dillard, J.F. and Ferris, K.R. (1989). 'Individual behaviour in professional accounting firms: a review and synthesis'. Journal of Accounting Literature, 8: 208-234.
    • (1989) Journal of Accounting Literature , vol.8 , pp. 208-234
    • Dillard, J.F.1    Ferris, K.R.2
  • 40
    • 0000253938 scopus 로고
    • Some empirical aspects of entrepreneurship
    • Evans, D.S. and Leighton, L. (1989). 'Some empirical aspects of entrepreneurship'. American Economic Review, 79(3): 519-535.
    • (1989) American Economic Review , vol.79 , Issue.3 , pp. 519-535
    • Evans, D.S.1    Leighton, L.2
  • 41
    • 33751026976 scopus 로고    scopus 로고
    • The division of expert labour in the European audit market: The case of Germany
    • Evans, L. and Honold, K. (2007). 'The division of expert labour in the European audit market: The case of Germany', Critical Perspectives on Accounting, 18: 61-88.
    • (2007) Critical Perspectives on Accounting , vol.18 , pp. 61-88
    • Evans, L.1    Honold, K.2
  • 42
    • 85036849812 scopus 로고    scopus 로고
    • Expansión (2004). Tres mil aspirantes están a la espera del examen para ser auditor en Espana - Alumnos impacientes. 24 June 2004 (p. 24).
    • Expansión (2004). Tres mil aspirantes están a la espera del examen para ser auditor en Espana - Alumnos impacientes. 24 June 2004 (p. 24).
  • 47
    • 0031283718 scopus 로고    scopus 로고
    • Survival of the fittest? Entrepreneurial human capital and the persistence of underperforming firms
    • Gimeno, J., Folta, T.B., Cooper, A.C. and Woo, C.Y. (1997). 'Survival of the fittest? Entrepreneurial human capital and the persistence of underperforming firms'. Administrative Science Quarterly, 42(4): 750-783.
    • (1997) Administrative Science Quarterly , vol.42 , Issue.4 , pp. 750-783
    • Gimeno, J.1    Folta, T.B.2    Cooper, A.C.3    Woo, C.Y.4
  • 48
    • 0032116908 scopus 로고    scopus 로고
    • On being a professional in a Big Six Firm
    • Grey, C. (1998). On being a professional in a Big Six Firm'. Accounting, Organizations and Society, 23(5/6): 569-587.
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.5-6 , pp. 569-587
    • Grey, C.1
  • 49
    • 85036906091 scopus 로고    scopus 로고
    • Higher education in the business fields: The case of Spain
    • Durand, T. and Dameron, S, Eds, Hampshire: Palgrave. In press
    • Gutiérrez, I. and Ortega, J. (2007). 'Higher education in the business fields: the case of Spain'. In Durand, T. and Dameron, S. (Eds.), The future of business schools, Hampshire: Palgrave. In press.
    • (2007) The future of business schools
    • Gutiérrez, I.1    Ortega, J.2
  • 50
    • 84965520916 scopus 로고
    • Three models of job mobility in labor markets
    • Hachen, D.S. (1990). 'Three models of job mobility in labor markets'. Work and Occupations, 17(3): 320-354.
    • (1990) Work and Occupations , vol.17 , Issue.3 , pp. 320-354
    • Hachen, D.S.1
  • 51
    • 20444409553 scopus 로고    scopus 로고
    • Developments in audit approaches: From audit efficiency to audit effectiveness?
    • M. Sherer, & S. Turley Eds, Third edition. London: Paul Chapman
    • Higson, A. (1997). 'Developments in audit approaches: from audit efficiency to audit effectiveness?' In M. Sherer, & S. Turley (Eds.), Current issues in accounting. Third edition. London: Paul Chapman.
    • (1997) Current issues in accounting
    • Higson, A.1
  • 52
    • 84856846092 scopus 로고
    • Public sector employment and education
    • G. Psacharopoulos Ed, Oxford: Pergamon Press
    • Hinchliffe, J.K. (1987). 'Public sector employment and education'. In G. Psacharopoulos (Ed.), Economics of education. Research and studies. Oxford: Pergamon Press.
    • (1987) Economics of education. Research and studies
    • Hinchliffe, J.K.1
  • 55
    • 51149102504 scopus 로고    scopus 로고
    • Business risk auditing and the auditing profession: Status, identity and fragmentation
    • Humphrey, C., Jones, J., Khalifa, R. and Robson K. (2006). 'Business risk auditing and the auditing profession: status, identity and fragmentation', Accounting, Organizations and Society, 32(4/5): 409-438.
    • (2006) Accounting, Organizations and Society , vol.32 , Issue.4-5 , pp. 409-438
    • Humphrey, C.1    Jones, J.2    Khalifa, R.3    Robson, K.4
  • 56
    • 33751100024 scopus 로고    scopus 로고
    • Performance of accountants in private industry: A survival analysis
    • Hunton, J.E. and Wier, B. (1996). 'Performance of accountants in private industry: a survival analysis'. Accounting Horizons, 10(3): 54-77.
    • (1996) Accounting Horizons , vol.10 , Issue.3 , pp. 54-77
    • Hunton, J.E.1    Wier, B.2
  • 57
    • 85036877226 scopus 로고
    • ICJCE , Madrid: Instituto de Censores Jurados de Cuentas de España
    • ICJCE (1951). Memoria Anual 1951. Madrid: Instituto de Censores Jurados de Cuentas de España.
    • (1951) Memoria Anual 1951
  • 58
    • 85036880616 scopus 로고
    • ICJCE , Madrid: Instituto de Censores Jurados de Cuentas de España
    • ICJCE (1957). Memoria Anual 1957. Madrid: Instituto de Censores Jurados de Cuentas de España.
    • (1957) Memoria Anual 1957
  • 59
    • 85036856219 scopus 로고
    • ICJCE , Madrid: Instituto de Censores Jurados de Cuentas de España
    • ICJCE (1960). Memoria Anual 1960. Madrid: Instituto de Censores Jurados de Cuentas de España.
    • (1960) Memoria Anual 1960
  • 60
    • 0040568461 scopus 로고    scopus 로고
    • Client-acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation
    • Johnstone, K.M. (2000). 'Client-acceptance decisions: simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation'. Auditing; A Journal of Practice & Theory, 19(1): 1-25.
    • (2000) Auditing; A Journal of Practice & Theory , vol.19 , Issue.1 , pp. 1-25
    • Johnstone, K.M.1
  • 61
    • 85036862676 scopus 로고    scopus 로고
    • Jones, E. (1995). In True and Fair: A History of Price Waterhouse. London: Hamish Hamilton.
    • Jones, E. (1995). In True and Fair: A History of Price Waterhouse. London: Hamish Hamilton.
  • 63
    • 84989029983 scopus 로고
    • Types of entrepreneurs and firms: The case of new Spanish firms
    • Lafuente, A. and Salas, V. (1989). 'Types of entrepreneurs and firms: The case of new Spanish firms'. Strategic-Management Journal, 10: 17-30.
    • (1989) Strategic-Management Journal , vol.10 , pp. 17-30
    • Lafuente, A.1    Salas, V.2
  • 64
    • 0032327391 scopus 로고    scopus 로고
    • Turnover in an accounting firm
    • Lane, J. and Parkin, M. (1998), 'Turnover in an accounting firm'. Journal of Labour Economics, 16(4): 702-717.
    • (1998) Journal of Labour Economics , vol.16 , Issue.4 , pp. 702-717
    • Lane, J.1    Parkin, M.2
  • 65
    • 0346760930 scopus 로고    scopus 로고
    • Auditor licensing in the European Union: A comparative study based on cultural differences
    • Margerison J. and Moizer, P. (1996). 'Auditor licensing in the European Union: a comparative study based on cultural differences'. European Accounting Review, 5(1): 29-56.
    • (1996) European Accounting Review , vol.5 , Issue.1 , pp. 29-56
    • Margerison, J.1    Moizer, P.2
  • 66
    • 0002668852 scopus 로고
    • On-the-job training: Costs, returns, and some implications
    • Mincer, J. (1962). 'On-the-job training: costs, returns, and some implications'. Journal of Political Economy, 70(5): 50-79.
    • (1962) Journal of Political Economy , vol.70 , Issue.5 , pp. 50-79
    • Mincer, J.1
  • 67
    • 85036850232 scopus 로고    scopus 로고
    • Mincer, J. (1993). 'Human capital responses to technological change in the labor market'. In Collected essays of Jacob Mincer, 1, Studies in Human Capital. Economists of the Twentieth Century Series: 345-365. U.K.: Elgar.
    • Mincer, J. (1993). 'Human capital responses to technological change in the labor market'. In Collected essays of Jacob Mincer, Vol. 1, Studies in Human Capital. Economists of the Twentieth Century Series: 345-365. U.K.: Elgar.
  • 68
    • 85036851181 scopus 로고    scopus 로고
    • Régimen legal de la auditoría de cuentas y responsabilidad de los auditores
    • Madrid
    • Pacheco, M. (2000). Régimen legal de la auditoría de cuentas y responsabilidad de los auditores. Consejo Económico y Social: Colección Estudios, No. 92, Madrid.
    • (2000) Consejo Económico y Social: Colección Estudios , Issue.92
    • Pacheco, M.1
  • 71
    • 84970230986 scopus 로고
    • Organizational mortality of small firms: The effects of entrepreneurial age and human capital
    • Preisendörfer, P. and Voss, T. (1990). Organizational mortality of small firms: the effects of entrepreneurial age and human capital'. Organization Studies, 11(1): 107-129.
    • (1990) Organization Studies , vol.11 , Issue.1 , pp. 107-129
    • Preisendörfer, P.1    Voss, T.2
  • 72
    • 0035343115 scopus 로고    scopus 로고
    • Understanding social closure in its cultural context: Accounting practitioners in France (1920-1939)
    • Ramírez, C. (2001). 'Understanding social closure in its cultural context: Accounting practitioners in France (1920-1939)'. Accounting, Organizations and Society, 26(4): 391-418.
    • (2001) Accounting, Organizations and Society , vol.26 , Issue.4 , pp. 391-418
    • Ramírez, C.1
  • 73
    • 0001790520 scopus 로고
    • The impact of personal characteristics on the turnover behavior of accounting professionals
    • Rasch, R.H. and Harrell, A. (1990). 'The impact of personal characteristics on the turnover behavior of accounting professionals'. Auditing: A Journal of Practice & Theory, 9(2): 90-102.
    • (1990) Auditing: A Journal of Practice & Theory , vol.9 , Issue.2 , pp. 90-102
    • Rasch, R.H.1    Harrell, A.2
  • 74
    • 85036904435 scopus 로고    scopus 로고
    • Reynolds, P., Hay, M., Bygrave, W.D., Camp, S.M. and Autio, E. (2001). Global Entrepreneurship Monitor. 2001 Executive Report. Kansas City: Kauffman Center for Entrepreneurial Leadership at the Ewing Marion Kauffman Foundation.
    • Reynolds, P., Hay, M., Bygrave, W.D., Camp, S.M. and Autio, E. (2001). Global Entrepreneurship Monitor. 2001 Executive Report. Kansas City: Kauffman Center for Entrepreneurial Leadership at the Ewing Marion Kauffman Foundation.
  • 75
    • 0011313440 scopus 로고
    • Sources of professional staff turnover in public accounting firms revealed by the exit interview
    • Rhode, J.G., Sorensen, J.E. and Lawler III, E.E. (1977). 'Sources of professional staff turnover in public accounting firms revealed by the exit interview'. Accounting, Organizations and Society, 2(2): 165-175.
    • (1977) Accounting, Organizations and Society , vol.2 , Issue.2 , pp. 165-175
    • Rhode, J.G.1    Sorensen, J.E.2    Lawler III, E.E.3
  • 76
    • 0030304391 scopus 로고    scopus 로고
    • Institutional determinants of individual mobility: Bringing the professions back in
    • Robson, G.S., Wholey, D.R. and Barefield, R.M. (1996). 'Institutional determinants of individual mobility: bringing the professions back in'. Academy of Management Journal, 39(2): 397-420.
    • (1996) Academy of Management Journal , vol.39 , Issue.2 , pp. 397-420
    • Robson, G.S.1    Wholey, D.R.2    Barefield, R.M.3
  • 77
    • 0030215419 scopus 로고    scopus 로고
    • Post-Socialist transition and the development of an accountancy profession in the Czech Republic
    • Seal, W., Sucher, P. and Zelenka, I. (1996). 'Post-Socialist transition and the development of an accountancy profession in the Czech Republic'. Critical Perspectives on Accounting, 7: 485-508.
    • (1996) Critical Perspectives on Accounting , vol.7 , pp. 485-508
    • Seal, W.1    Sucher, P.2    Zelenka, I.3
  • 78
    • 17144374457 scopus 로고    scopus 로고
    • The impact of litigation risk on audit pricing: A review of the economics and the evidence
    • Simunic, D.A. and Stein, M.T. (1996). The impact of litigation risk on audit pricing: a review of the economics and the evidence'. Auditing: A Journal of Practice & Theory, 15(2): 119-134.
    • (1996) Auditing: A Journal of Practice & Theory , vol.15 , Issue.2 , pp. 119-134
    • Simunic, D.A.1    Stein, M.T.2
  • 79
    • 0004201393 scopus 로고
    • New York, NY: Macmillan Publishing Company
    • Stevens, M. (1981). The Big Eight. New York, NY: Macmillan Publishing Company.
    • (1981) The Big Eight
    • Stevens, M.1
  • 80
    • 17844382815 scopus 로고    scopus 로고
    • Auditor independence in economies in transition: A study of Russia
    • Sucher, P. and Bychkova, S. (2001). 'Auditor independence in economies in transition: a study of Russia'. European Accounting Review, 10(4): 817-841.
    • (2001) European Accounting Review , vol.10 , Issue.4 , pp. 817-841
    • Sucher, P.1    Bychkova, S.2
  • 81
    • 51149111660 scopus 로고
    • Las finanzas públicas y su control. El Tribunal de Cuentas y la auditoría contable
    • Valverdú Calafell, J. (1984). 'Las finanzas públicas y su control. El Tribunal de Cuentas y la auditoría contable'. Revista Espańola de Financiación y Contabilidad, XIII(44): 317-342.
    • (1984) Revista Espańola de Financiación y Contabilidad , vol.13 , Issue.44 , pp. 317-342
    • Valverdú Calafell, J.1
  • 82
    • 0031876433 scopus 로고    scopus 로고
    • Changing returns in education in Spain during the 1980s
    • Vila, L.E. and Mora, J.G. (1998). 'Changing returns in education in Spain during the 1980s'. Economics of Education Review, 17(2): 173-178.
    • (1998) Economics of Education Review , vol.17 , Issue.2 , pp. 173-178
    • Vila, L.E.1    Mora, J.G.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.