Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market
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...
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| Auteurs principaux: | , |
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| Langue: | English |
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Universidad de Chile. Departamento de Economía
2013
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| Accès en ligne: | http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-52862013000200002 |
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