Audit firm tenure and qualified opinions: New evidence from Spain
Audit firm tenure and qualified opinions: New evidence from Spain
About this item
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Publisher
Elsevier España
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Language
English
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Publisher
Elsevier España
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Contents
The 2010 Green Paper on Audit Policy by the European Commission has explicitly questioned the sufficiency of audit rotation rules established by European Union Members to guarantee auditor independence. In addition, the Paper clearly states that more research is needed regarding the effects of long audit tenures on independence. In this article, we...
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Full title
Audit firm tenure and qualified opinions: New evidence from Spain
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TN_cdi_doaj_primary_oai_doaj_org_article_28bf4c2f790d4e2d959e472bcd822944
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_doaj_primary_oai_doaj_org_article_28bf4c2f790d4e2d959e472bcd822944
Other Identifiers
ISSN
1138-4891
E-ISSN
1988-4672
DOI
10.1016/j.rcsar.2013.02.001
