Título:
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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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Autor/a:
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García Blandón, Josep; Argilés Bosch, Josep M.
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Otros autores:
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Universitat de Barcelona |
Abstract:
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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. |
Abstract:
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Tenencia de auditorías y calificaciones de auditorías en un ambiente de bajo riesgo de litigios. Un análisis del mercado español |
Materia(s):
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-Auditoria -Empreses auditores -Control de gestió -Processos -Auditing -Accounting firms -Management audit -Trials |
Derechos:
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(c) Universidad de Chile, 2013
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Tipo de documento:
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Artículo Artículo - Versión publicada |
Editor:
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Universidad de Chile
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Compartir:
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