1		An Empirical Exploration of the Factors Conditioning Attitudes Towards Environmental Accounting | José María Páez Sandubete
2		Control Problems in Distribution Channels: Empirical Evidence of Management Control Systems Contributions | (1) José M. Sánchez Vázquez; (2) María L. Vélez Elorza; (3) Juan M. Ramón Jerónimo.
3		Special Collaboration | Jorge Tua Pereda
4		Market Risk Reporting by the World’s Top Banks: Evidence on the Diversity of Reporting Practice and the Implications for International Accounting Harmonisation | (1) Margaret Woods; (2) Kevin Dowd; (3) Christopher Humphrey
5		Companies Using IFRS are no Longer Obliges to Reconcile their Accounting Figures to US GAAP. Is this SEC’S Decision Justified in the Telecommunications Sector? | (1) Juan Palomares Laguna; (2) Enrique Corona Romero
6		The Relationship Between Diversity, Gender and Accounting | (1) David Naranjo Gil; (2) Concepción Álvarez-Dardet Espejo; (3) Amalia Carrasco Gallego
7		Ambiguity Tolerance Levels in Spanish Accounting Students: A Comparative Study | (1) José L. Arquero; (2) Concepción Tejero
8		Benchmarking in Public Hospitals under Cost Accounting Information | Beatriz García Cornejo
9		The Role of University in the Improvement of Professional Accountants Behaviour | Marcela Espinosa Pike
10		Corporate governance and earnings quality evicence from spanish companies. | (1) Juan Monterrey Mayoral; (2) Amparo Sánchez-Segura