Audit report information content and the provision of non-audit services : evidence from Spanish lending decisions
Andrés Guiral; Emiliano Ruiz; Hyun Jung Choi
| Year of publication: |
2014
|
|---|---|
| Authors: | Guiral, Andrés ; Ruiz, Emiliano ; Choi, Hyun Jung |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 23.2014, 1, p. 44-57
|
| Subject: | Audit report information content | Auditor indepence | Non-audit fees | Going concern opinions | Wirtschaftsprüfung | Financial audit | Informationswert | Information value | Spanien | Spain | Jahresabschlussprüfung | Financial statement audit | Dienstleistungsqualität | Service quality | Honorar | Fee (Remuneration) | Abschlussprüferrecht | Audit regulation |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010372502