ABSTRACT The main purpose of this research is to analyze the relationship between characteristics of hiring firms and the perception of auditors/accountants that provide services to them regarding complexity in the elaboration/disclosure of sensitivity analyses and risk management. We seek to analyze whether characteristics of firms that have a better level of disclosure could also be... https://safeersappliancers.shop/product-category/bosch-serie-6-pcs7a5b90-gas-hob-stainless-steel-lpg-convertible/