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This paper analyzes if SME perceive auditing as a useful service for their businesses. With a survey of 400 Spanish business managers, specific advantages are identified which can be grouped together based on several relevant factors related to the businesses' stance on some evaluating agents, their internal management and their value and image in the eyes of third parties. Furthermore, the findings suggest small businesses, those who voluntarily audit themselves and those which are non-family businesses, are the ones that value auditing the most. [ABSTRACT FROM AUTHOR]

The establishment of mergers and acquisitions and cooperative agreements within the European Union increased during the last century. Nevertheless, the new century seems to show a change in the trends. Therefore, the objective of this work is to analyse the characteristics and evolution of these growth operations in recent years (2000-2007). The different data presented in the paper have shown a growing economic integration process through cooperative strategies such as mergers, acquisitions and alliances. Spanish firms have actively taken part in this process. [ABSTRACT FROM AUTHOR]