... in two categories: 1. the IAF and external audit (EA); and 2. the IAF and fraudulent financial reporting. Ester Gras‐Gil can be contacted at: estergg@um.es © Emerald Group Publishing Limited 2012 Internal auditing Banking Corporate governance Financial reporting Spain...

... of Spanish independent auditors and preparers of financial statements. Design/methodology/approach A specially designed questionnaire was distributed to a sample of both (352) auditors and (121) preparers in Spain. Frequencies and ranking comparisons, Student's t‐tests, and Mann‐Whitney tests...

... be made available to users through the inclusion of forecast data in the financial statements. With such disclosure, users could determine the type, timing and impact of reversals within the forecast horizon (since the forecast horizon should also be disclosed). Income tax Spain Deferred taxation...

... in relation to taxation” section 1,308 of the ICAEW Members Handbook, revised in March 2000, (ICAEW, 2000) IFAC's Code of Ethics for Professional Accountants, Section 5, “Tax Practices” (July 1990, revised in January 1998 and November 2001) (IFAC, 2001). Spain Auditing standards Fiscal policy...

..., or exemption for reinvestment. Although the number and kind of differences vary through time, the variation is not statistically significant. This is the first study analysing such differences for a European Union state. © Emerald Group Publishing Limited 2004 Accounting Taxation Income tax Spain...