Visualitzant per matèria "Accounting quality"
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Audit firm tenure and independence: a comprehensive investigation of audit qualifications in Spain
(Journal of International Accounting, Auditing and Taxation. Vol. 24, n.1 (2015), p.82-93, 2015-03)The European Commission's Green Paper on Audit Policy has raised serious concerns about external auditor independence and also encouraged further research about the implications of long audit firm ...