In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms … misapplications of auditing standards. In particular, we evaluate (a) the efficacy of the external supervisory board in identifying …

-post auditing. Our results do not show significant effects of variations in random audit rates and switching to a conditional audit …

This paper examines whether the scale advantage of auditing firms can be used as an alternative indicator of audit … between the scale of auditing business and audit quality. Prior research reported empirical evidence that both market value … auditors in business scale. Taken together, our results show that the ABSA effect does exist in auditing of assets write …