Analysis of the effects of changes in Spanish auditing regulation on audit quality and its differential effect depending on the type of auditor
Elena Cabal-García, Javier De-Andrés-Suarez, Carlos Fernández-Méndez
| Alternative title: | Análisisi de los efectos de los cambios de la regulacón auditora española en la calidad de la auditoría y de su efecto diferencial en función del tipo de auditor |
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| Year of publication: |
2019
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| Authors: | Cabal-García, Elena ; Andrés Suárez, Javier de ; Fernández Méndez, Carlos |
| Published in: |
Revista de contabilidad : RC-SAR. - Valencia : ASEPUC, ISSN 1138-4891, ZDB-ID 2524083-3. - Vol. 22.2019, 2, p. 171-186
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| Subject: | Audit quality | Big4 auditors | Discretionary accruals | Audit regulation | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Spanien | Spain | Regulierung | Regulation | Abschlussprüferrecht | Rückstellung | Accrual | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zusammenfassung in spanischer Sprache |
| Other identifiers: | 10.6018/rcsar.382241 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012129982