Does mandatory audit firms rotation enhance auditor independence? : evidence from Spain
Year of publication: |
2009
|
---|---|
Authors: | Ruiz-Barbadillo, Emiliano ; Gómez-Aguilar, Nieves ; Carrera, Nieves |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 28.2009, 1, p. 113-135
|
Subject: | Abschlussprüferrecht | Audit regulation | Wirtschaftsprüfung | Financial audit | Spanien | Spain |
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