@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}
}