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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 ...