@PhdThesis{BVMC:223434, author = {Villarroya Lequericaonandia, María Begoña}, title = {Alteraciones y manipulaciones de la contabilidad}, key = {Manipulación * Fraude * Contabilidad * Auditoria}, publisher = {Alicante : Biblioteca Virtual Miguel de Cervantes, 2004}, year = {2004}, url = {https://www.cervantesvirtual.com/nd/ark:/59851/bmc2j6q1} }