Purpose – In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly abolished. This study aims to provide an analysis of the implementation and...

This article examines the impact of auditing standards intending to reduce the audit expectations gap on auditors' behaviour. Specifically, we examine whether the adoption of an auditing standard ongoing concern evaluation in Spain is associated with changes in auditors' behaviour. Our empirical...