Audit firm tenure and qualified opinions: New evidence from Spain
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...
| Główni autorzy: | , |
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| Format: | Artykuł |
| Język: | English |
| Wydane: |
Universidad de Murcia
2019-03-01
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| Seria: | Revista de Contabilidad: Spanish Accounting Review |
| Hasła przedmiotowe: | |
| Dostęp online: | https://revistas.um.es/rcsar/article/view/367931 |