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Now showing items 1-7 of 7
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 ...
Audit partner tenure and independence in a low litigation risk setting
(Taylor & Francis, 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 firm tenure and independence: a comprehensive investigation of audit qualifications in Spain
(Elsevier, 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 ...
On the relationship between compliance with recommendations on the audit committee of codes of good practices and financial reporting quality
(Springer Science + Business Media, 2018-03)
Codes of good practices provide a soft alternative to the hard legislation approach to corporate governance. These codes include a set of recommendations that companies are expected to follow in order ...
An Assessment of mandatory audit firm rotation and limitation of non-audit services imposed by the Regulation (EU) No 537/2014: Evidence from Spain
(Elsevier, 2017-09)
On May 27, 2014, Regulation (EU) No 537/2014 was published in the Official Journal of the European Union. Aiming to enhance audit quality, the new regulation establishes, among other measures, a maximum ...
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 ...