Listando Articles publicats en revistes por materia "Discretionary accruals"

Mostrando ítems 1-3 de 3

    • 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 ...

    • Mandatory joint audit and audit quality in the context of the European blue chips 

      García Blandón, Josep; Castillo Merino, David; Argiles Bosch, Josep M.; Ravenda, Diego (Journal of Business Economics & Management, 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 

      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 ...