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dc.contributorUniversitat Ramon Llull. IQS
dc.contributor.authorGarcía Blandón, Josep
dc.contributor.authorArgilés Bosch, Josep M.
dc.date.accessioned2020-03-16T14:33:19Z
dc.date.accessioned2023-07-13T05:44:31Z
dc.date.available2020-03-16T14:33:19Z
dc.date.available2023-07-13T05:44:31Z
dc.date.created2012-07
dc.date.issued2013-06
dc.identifier.urihttp://hdl.handle.net/20.500.14342/1043
dc.description.abstractThe 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. In addition, the Paper clearly states that more research is needed regarding the effects of long audit tenures on independence. In this article, we have replicated the research by Ruiz-Barbadillo, Gómez-Aguilar, and Biedma (2005) about the effects of audit firm tenure on independence with more updated data. However, unlike them, we have performed panel data estimations instead of pooled regression. Our approach allows for a better control of individual unobserved heterogeneity, thus reducing potential problems caused by omitted variable bias. While Ruiz-Barbadillo et al. reported an unexpected positive effect of tenure on the likelihood of audit qualifications, we do not show any significant effect of tenure on the opinion of the audit report. Our results are robust to various sensitivity analyses.eng
dc.format.extent8 p.cat
dc.language.isoengcat
dc.publisherAsociación Española de Profesores Universitarios de Contabilidadcat
dc.relation.ispartofRevista de Contabilidad: Spanish Accounting Review. Vol. 16, nº 2 (2013), pág. 118-125cat
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International
dc.rights© EDITUM i ASEPUC
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.sourceRECERCAT (Dipòsit de la Recerca de Catalunya)
dc.subject.otherAudit rotationcat
dc.subject.otherIndependencecat
dc.subject.otherAudit qualificationscat
dc.subject.otherAuditoria--Espanyacat
dc.subject.otherEmpreses auditores--Espanyacat
dc.subject.otherAnàlisi de regressió--Espanyacat
dc.titleAudit firm tenure and qualified opinions: new evidence from Spaincat
dc.title.alternativeEfecto de la duración del contrato de auditoría en la recepción de informes cualificados: nueva evidencia para el mercado españolcat
dc.typeinfo:eu-repo/semantics/articlecat
dc.typeinfo:eu-repo/semantics/publishedVersioncat
dc.rights.accessLevelinfo:eu-repo/semantics/openAccess
dc.embargo.termscapcat
dc.subject.udc33
dc.identifier.doihttps://doi.org/10.1016/j.rcsar.2013.02.001cat


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Attribution-NonCommercial-NoDerivatives 4.0 International
Except where otherwise noted, this item's license is described as http://creativecommons.org/licenses/by-nc-nd/4.0/
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