Browsing by Subject "Empreses auditores--Espanya"
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Audit firm tenure and qualified opinions: new evidence from Spain
(Revista de Contabilidad: Spanish Accounting Review. Vol. 16, nº 2 (2013), pág. 118-125, 2013-06)The 2010 Green Paper on Audit Policy by the European Commission has explicitly questioned the sufficiency of audit rotation rules established by European Union Members to guarantee auditor independence. ...