Evidencia Empírica sobre Inductores del Cambio de Auditor: Especial Referencia a la Situación Financiera de la Empresa
The objective of our paper is to analyze which are the factors that cause Spanish companies to change auditors. Using the results of previous papers and applying a logistic regression model, we have analyzed four groups of factors that could explain the change of auditors. The growth of the company,...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2003-12-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | http://www.rc-sar.es/verPdf.php?articleId=99 |