García Blandón, JosepArgilés Bosch, Josep M.2017-10-302017-10-3020130304-2758https://hdl.handle.net/2445/117228The 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 español24 p.application/pdfeng(c) Universidad de Chile, 2013AuditoriaEmpreses auditoresControl de gestióProcessosAuditingAccounting firmsManagement auditTrialsAudit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish marketinfo:eu-repo/semantics/article6233062017-10-30info:eu-repo/semantics/openAccess