TY - BOOK AU - Higson,A.W. TI - Bias in the financial statements-implications for the external auditor: some U.K. empirical evidence T2 - Discussion paper series / Department of Accountancy and Business Law, Massey University PY - 1999/// CY - Palmerston North, N.Z. PB - Massey University College of Business KW - Financial statements KW - Auditing N1 - References : p. 14 ER -