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Title: Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market
Author: García Blandón, Josep
Argilés Bosch, Josep M.
Keywords: Auditoria
Empreses auditores
Control de gestió
Accounting firms
Management audit
Issue Date: 2013
Publisher: Universidad de Chile
Abstract: 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 threat to preserve auditor independence, and therefore regulators have established mandatory rotation rules in many countries worldwide.
Tenencia de auditorías y calificaciones de auditorías en un ambiente de bajo riesgo de litigios. Un análisis del mercado español
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It is part of: Estudios de Economia, 2013, vol. 40, num. 2, p. 133-156
ISSN: 0304-2758
Appears in Collections:Articles publicats en revistes (Empresa)

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