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Browsing by Subject "Audit qualifications"

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    • Audit firm tenure and qualified opinions: new evidence from Spain 

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

    • 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 ...