Visualitzant per matèria "Audit quality"
Ara mostrant els elements 1-7 de 7
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Audit partner industry specialization and audit quality: evidence from Spain
(International Journal of Auditing. Vol.22, n.1 (2018), p.98-108, 2017-11)We investigate the impact of the industry specialization of individual auditors on audit quality. We aim to contribute to a quickly growing line of research examining the importance of audit partners ... -
Audit tenure and audit qualifications in a low litigation risk setting: an analysis of the spanish market
(Estudios de Economía. Vol. 40, No. 2 (2013), pág. 133-156, 2013-12)The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers. Lengthy audit engagements are viewed as a main ... -
Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right?
(European Accounting Review, 2019-02-19)European Union adopted the Regulation (EU) No 537/2014, which in practice prohibits the joint provision of audit and most types of non-audit services (NAS). Regulators presume that NAS fees weaken auditor ... -
Effects of the 2014 European reform on audit activity, the audit outcome and the audit market: the auditors’ view
(Meditari Accountancy Research. 2024;32(7):88-119, 2024-06-10)Purpose This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market. Design/meth ... -
Learning by doing? Partners audit experience and the quality of audit services
(Revista de Contabilidad: Spanish Accounting Review. Vol. 23, n. 2 (2020), pág. 197-209, 2020-07)A pesar de la evidencia que sugiere que el conocimiento especializado debería resultar más relevante que el genérico para explicar diferentes niveles de calidad de auditoría asociados a los auditores ... -
Mandatory joint audit and audit quality in the context of the European blue chips
(Journal of Business Economics & Management 2021;22(5):1378-1395, 2021-10-13)This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint ... -
The interaction effects of firm and partner tenure on audit quality
(Accounting and Business Research. Vol.47, n.7 (2017), p.810-830, 2017-02)This paper investigates the impact of firm and partner tenure on audit quality, where audit quality is proxied by discretionary accruals. We study a sample of Spanish listed companies between 2005 and ...