This study investigates the application by auditor women of a risk premium in Spanish audit firms of SME companies as a … clients audited by twenty one small and medium-sized audit firms for the period of 2002 to 2012. In short, the results suggest … that the audited companies pay higher tariffs audit when the audit report is signed by a woman. The combined evidence in …

their audited companies and, in that case, if the increase of the audit effort produces a lower level of discretionary …-sized audit firms, which gives added value for this segment of the most competitive audit market. The results show that the client … reduces the positive abnormal accruals if the audit effort increases, thus valuing his figure as guarantor of the financial …

programs that disclosed audit findings.Spanish Abstract: Los municipios del Estado Libre Asociado de Puerto Rico son elegibles …

the Kaplan-Meier estimate of the survival function, along with external audit data, to measure the remaining life of the …

statutory audit with the history, evolution and strong presence in the processes economic of the nation are undeniable. This … paper critically discusses the statutory audit in the framework of the accounting reform is orderly convergence …