Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market

García Blandón, Josep; Argilés Bosch, Josep M.

Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/117228

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DC Field	Value	Language
dc.contributor.author	García Blandón, Josep	-
dc.contributor.author	Argilés Bosch, Josep M.	-
dc.date.accessioned	2017-10-30T12:08:19Z	-
dc.date.available	2017-10-30T12:08:19Z	-
dc.date.issued	2013	-
dc.identifier.issn	0304-2758	-
dc.identifier.uri	https://hdl.handle.net/2445/117228	-
dc.description.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.	-
dc.description.abstract	Tenencia de auditorías y calificaciones de auditorías en un ambiente de bajo riesgo de litigios. Un análisis del mercado español	cat
dc.format.extent	24 p.	-
dc.format.mimetype	application/pdf	-
dc.language.iso	eng	-
dc.publisher	Universidad de Chile	-
dc.relation.isformatof	Reproducció del document publicat a: http://www.estudiosdeeconomia.uchile.cl/index.php/EDE/article/viewArticle/31029/43302	-
dc.relation.ispartof	Estudios de Economia, 2013, vol. 40, num. 2, p. 133-156	-
dc.rights	(c) Universidad de Chile, 2013	-
dc.source	Articles publicats en revistes (Empresa)	-
dc.subject.classification	Auditoria	-
dc.subject.classification	Empreses auditores	-
dc.subject.classification	Control de gestió	-
dc.subject.classification	Processos	-
dc.subject.other	Auditing	-
dc.subject.other	Accounting firms	-
dc.subject.other	Management audit	-
dc.subject.other	Trials	-
dc.title	Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market	-
dc.type	info:eu-repo/semantics/article	-
dc.type	info:eu-repo/semantics/publishedVersion	-
dc.identifier.idgrec	623306	-
dc.date.updated	2017-10-30T12:08:19Z	-
dc.rights.accessRights	info:eu-repo/semantics/openAccess	-
Appears in Collections:	Articles publicats en revistes (Empresa)

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