“A Comparative Analysis of the Scope and Content of External Audit of Financial Reports Concerned with Spanish Regional Governments: Are the Existing Differences Related with their Financial Position and the Degree of Compliance with Budgetary Stability Ru” (2022) Lex localis - Journal of Local Self-Government, 20(1), pp. 129–159. doi:10.4335/20.1.129-159(2022).