Listando por materia "Comptabilitat"
Mostrando ítems 1-5 de 5
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Audit firm tenure and independence: a comprehensive investigation of audit qualifications in Spain
(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
(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 ... -
Fair value versus historical cost-based valuation for biological assets: predictability of financial information
(Revista de Contabilidad: Spanish Accounting Review. Vol. 14, nº 2 (2011), pág. 87-113, 2011-08)There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, ... -
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 ... -
The interplay of author and editor gender in acceptance delays: evidence from accounting journals
(Scientometrics 2025, 130, 2025-03)The objective of this study is to examine the impact of the gender of editors and authors, as well as their interaction, on acceptance delays (ACCDEL) of articles. We focus on genders of the corresponding ...