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Keywords: Auditors
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Journal Articles
Revista de Contabilidad – Spanish Accounting Review 1–22.
Published: 21 May 2026
... processes in the context of the circular economy. Design/methodology/approach The research is conducted from the auditors' perspective through the qualitative analysis of 94 hybrid interviews with auditors in Spain, collected in the second semester of 2024 and the first semester of 2025...
