000			01573nab a2200253 c 4500
999			_c142937 _d142937
003			ES-MaIEF
005			20201009100949.0
007			ta
008			201008t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_962350 _aCriclivaia, Diana
245		0	_aJoint audits _bten yars of experience : a literature review _c Diana Criclivaia _hElectrónico
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aAiming to identify new opportunities for future research on joint audits (JAs), a literature review is conducted to reveal the major insights arising from the last ten years (e.g. the countries implementing JA, the number of ordinary and pilot project cases, costs and failures of JAs). In terms of the methodology applied, a total of 116 published works, spanning authors from 17 countries, were found. The analysis included: the year of publication; most-cited articles and authors; most-active journals and publishers; authorship and affiliation; type of study; and related topics addressing the JA. The findings provide evidence that there are an increasing number of JA studies, approximately 11 publications per year, but that this overall trend is mainly the result of an increase in studies published in Germany.
650		4	_932215 _aAUDITORIA
650		4	_932384 _aBIBLIOGRAFIA
650		4	_948183 _aPRENSA
650		4	_937885 _aCOMENTARIOS
773	0		_9163488 _oWTJ/2020/3 _tWorld Tax Journal _w(IEF)62814 _gv. 12, n. 3, 2020
942			_cRE