Duarte, E.. Competition as a Discovery Procedure in the P ractice of Accounting. REVISTA PROCESOS DE MERCADO, [S. l.], v. 14, n. 1, p. 315–330, 2017. DOI: 10.52195/pm.v14i1.95. Disponível em: https://procesosdemercado.com/revista/2017/vol-14/num-1/competition-as-a-discovery-procedure-in-the-p-ractice-of-accounting. Acesso em: 31 mar. 2026.