Please use this identifier to cite or link to this item:
http://hdl.handle.net/2445/117228
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 Processos Auditing Accounting firms Management audit Trials |
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 |
Note: | Reproducció del document publicat a: http://www.estudiosdeeconomia.uchile.cl/index.php/EDE/article/viewArticle/31029/43302 |
It is part of: | Estudios de Economia, 2013, vol. 40, num. 2, p. 133-156 |
URI: | http://hdl.handle.net/2445/117228 |
ISSN: | 0304-2758 |
Appears in Collections: | Articles publicats en revistes (Empresa) |
Files in This Item:
File | Description | Size | Format | |
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623306.pdf | 127.9 kB | Adobe PDF | View/Open |
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