López-Iturriaga, Félix; Bertin, Jara; Alejandro, Mauricio - Programa Interuniversitario de Doctorado en Nuevas … - 2006
This paper analyzes the impact of auditing on the quality of accounting information of firms. Based on a sample of 237 firms listed in Spanish capital markets in 2002 and 2003, our study has two different scopes: the characteristics of the auditing committee and the relation of the firm with...