2026-04-13T04:07:58Zhttps://recercat.cat/oai/request

oai:recercat.cat:2445/1172282025-11-20T14:28:33Zcom_2072_1057col_2072_478811col_2072_478917

00925njm 22002777a 4500 dc García Blandón, Josep author Argilés Bosch, Josep M. author 2017-10-30T12:08:19Z 2017-10-30T12:08:19Z 2013 2017-10-30T12:08:19Z 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 Auditoria Empreses auditores Control de gestió Processos Auditing Accounting firms Management audit Trials Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market