Audit firm tenure and independence : a comprehensive investigation of audit qualifications in Spain
Year of publication: |
2015
|
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Authors: | García Blandón, Josep ; Argilés Bosch, Josep M. |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 24.2015, p. 82-93
|
Subject: | Auditor independence | Audit firm tenure | Accounting quality | Litigation risk | Multinomial logistic model | Wirtschaftsprüfung | Financial audit | Spanien | Spain | Bilanzpolitik | Accounting policy | Abschlussprüferrecht | Audit regulation | Dienstleistungsqualität | Service quality |
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