Visualitzant per matèria 

Visualitzant per matèria "Auditoria--Espanya"

Ara mostrant els elements 1-6 de 6

    • 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 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 industry specialization and audit quality: evidence from Spain 

      García Blandón, Josep; Argilés Bosch, Josep M. (International Journal of Auditing. Vol.22, n.1 (2018), p.98-108, 2017-11)
      We investigate the impact of the industry specialization of individual auditors on audit quality. We aim to contribute to a quickly growing line of research examining the importance of audit partners ...

    • 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 ...

    • Audit tenure and audit qualifications in a low litigation risk setting: an analysis of the spanish market 

      García Blandón, Josep; Argilés Bosch, Josep M. (Estudios de Economía. Vol. 40, No. 2 (2013), pág. 133-156, 2013-12)
      The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers. Lengthy audit engagements are viewed as a main ...

    • The interaction effects of firm and partner tenure on audit quality 

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