Browsing by Subject "Discretionary accruals"
Now showing items 1-3 of 3
-
Audit partner industry specialization and audit quality: evidence from Spain
(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 ... -
Mandatory joint audit and audit quality in the context of the European blue chips
(Journal of Business Economics & Management 2021;22(5):1378-1395, 2021-10-13)This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint ... -
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 ...