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2013

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

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

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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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Auditoria, Empreses auditores, Control de gestió, Processos

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Auditing, Accounting firms, Management audit, Trials

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GARCÍA BLANDÓN, Josep and ARGILÉS BOSCH, Josep M. Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market. Estudios de Economia. 2013. Vol. 40, num. 2, pags. 133-156. ISSN 0304-2758. [consulted: 10 of October of 2026]. Available at: https://hdl.handle.net/2445/117228

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