Visualitzant per matèria "Auditoria"
Ara mostrant els elements 1-4 de 4
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An Assessment of mandatory audit firm rotation and limitation of non-audit services imposed by the Regulation (EU) No 537/2014: Evidence from Spain
(International Journal of Accounting (2017) vol. 52, num. 3, p. 251-261, 2017-09)On May 27, 2014, Regulation (EU) No 537/2014 was published in the Official Journal of the European Union. Aiming to enhance audit quality, the new regulation establishes, among other measures, a maximum ... -
El informe de auditoría con salvedades: ¿una mayor independencia y competencia del auditor aumenta su contenido informativo?
(Revista de Contabilidad: Spanish Accounting Review. Vol.19, n.1 (2016), pág. 89-101, 2015-04)Este trabajo analiza el contenido informativo de la presentación de informes de auditoría con salvedadesen las empresas cotizadas espa˜nolas tras el número creciente de medidas acometidas para incrementarla ... -
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 ... -
On the relationship between compliance with recommendations on the audit committee of codes of good practices and financial reporting quality
(Journal of Management and Governance. Vol.22, n.4 (2018), p.921-946, 2018-03)Codes of good practices provide a soft alternative to the hard legislation approach to corporate governance. These codes include a set of recommendations that companies are expected to follow in order ...