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

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dc.contributor.authorGarcía Blandón, Josep
dc.contributor.authorArgilés Bosch, Josep M.
dc.date.accessioned2017-10-30T12:08:19Z
dc.date.available2017-10-30T12:08:19Z
dc.date.issued2013
dc.date.updated2017-10-30T12:08:19Z
dc.description.abstractThe 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.abstractTenencia de auditorías y calificaciones de auditorías en un ambiente de bajo riesgo de litigios. Un análisis del mercado españolcat
dc.format.extent24 p.
dc.format.mimetypeapplication/pdf
dc.identifier.idgrec623306
dc.identifier.issn0304-2758
dc.identifier.urihttps://hdl.handle.net/2445/117228
dc.language.isoeng
dc.publisherUniversidad de Chile
dc.relation.isformatofReproducció del document publicat a: http://www.estudiosdeeconomia.uchile.cl/index.php/EDE/article/viewArticle/31029/43302
dc.relation.ispartofEstudios de Economia, 2013, vol. 40, num. 2, p. 133-156
dc.rights(c) Universidad de Chile, 2013
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.sourceArticles publicats en revistes (Empresa)
dc.subject.classificationAuditoria
dc.subject.classificationEmpreses auditores
dc.subject.classificationControl de gestió
dc.subject.classificationProcessos
dc.subject.otherAuditing
dc.subject.otherAccounting firms
dc.subject.otherManagement audit
dc.subject.otherTrials
dc.titleAudit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion

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