Rojas-Restrepo, F.S., Jiménez-Sánchez, J.I. and Ramírez-Tapias, D.A. 2022. Proposal for a fiscal audit model for land freight transport cooperatives. Contaduría Universidad de Antioquia. 80 (May 2022), 187–208. DOI:https://doi.org/10.17533/udea.rc.n80a08.