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Visualitzant per matèria "Litigation risk"

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    • Audit firm tenure and independence: a comprehensive investigation of audit qualifications in Spain 

      García Blandón, Josep; Argilés Bosch, Josep M. (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 ...

    • Audit partner tenure and independence in a low litigation risk setting 

      García Blandón, Josep; Argilés Bosch, Josep M. (Accounting in Europe. Vol. 13, n. 3 (2016), p. 405-424, 2016-10)
      We investigate whether long audit partner tenures impair auditor independence, as proxied by the opinion of the audit report, with a sample of Spanish companies for the period: 2002–2010. The Spanish ...

    • Auditor-provided tax services and tax avoidance: evidence from Spain 

      Argilés Bosch, Josep M.; Ravenda, Diego; García Blandón, Josep; Castillo Merino, David (Spanish Journal of Finance and Accounting / Revista Española de Financiacion y Contabilidad, 2020-03-05)
      We investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The ...