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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.

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Tenencia de auditorías y calificaciones de auditorías en un ambiente de bajo riesgo de litigios. Un análisis del mercado español

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Articles publicats en revistes (Empresa)

# metadata.dc.title[].value
Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market