Search
Now showing items 1-5 of 5
Audit partner industry specialization and audit quality: evidence from Spain
(John Wiley & Sons, 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 ...
Learning by doing? Partners audit experience and the quality of audit services
(Asociación Española de Profesores Universitarios de Contabilidad, 2020-07)
A pesar de la evidencia que sugiere que el conocimiento especializado debería resultar más relevante que el genérico para explicar diferentes niveles de calidad de auditoría asociados a los auditores ...
The interaction effects of firm and partner tenure on audit quality
(Taylor and Francis, 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 ...
Mandatory joint audit and audit quality in the context of the European blue chips
(Vilnius Gediminas Technical University Journals, 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 ...
Audit tenure and audit qualifications in a low litigation risk setting: an analysis of the spanish market
(Universidad de Chile, 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 ...