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Are Spanish auditors effective in transmitting manipulation practices? : an analysis of the ambiguity implicit in modified reports
Arnedo, Laura; Lizarraga, Fermín; Sánchez, Santiago - In: International journal of accounting, auditing and … 5 (2008/09) 3, pp. 229-251
Persistent link: https://www.econbiz.de/10003944461
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Audit report information content and the provision of non-audit services : evidence from Spanish lending decisions
Guiral, Andrés; Ruiz, Emiliano; Choi, Hyun Jung - In: Journal of international accounting auditing & taxation 23 (2014) 1, pp. 44-57
Persistent link: https://www.econbiz.de/10010372502
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Risk on financial reporting in the context of the new audit report in Spain
Pérez Pérez, Yolanda; Camacho-Miñano, María-del-Mar; … - In: Revista de contabilidad : RC-SAR 24 (2021) 1, pp. 48-61
Persistent link: https://www.econbiz.de/10012544860
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Audit reporting for going concern in Spain during the global financial crisis
Mareque, Mercedes; López-Corrales, Francisco; Pedrosa, … - In: Economic research 30 (2017) 1,1, pp. 154-183
Persistent link: https://www.econbiz.de/10012222208
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Auditor tenure and audit quality in Spanish state-owned foundations
González-Díaz, Belén; García-Fernández, Roberto; … - In: Revista de contabilidad : RC-SAR 18 (2015) 2, pp. 115-126
Persistent link: https://www.econbiz.de/10011553330
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Can board diversity and choice of auditor enhance profitability?
Ferraz, Duarte Pitta; Lopes, IIído Tomás; Kopliku, Ardit - In: International journal of business performance management 19 (2018) 3, pp. 289-306
Persistent link: https://www.econbiz.de/10011925762
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The influence of internal audit on external audit : evidence from Portugal and Spain
Silva, Ana; Inácio, Helena; Vieira, Elisabete F. Simões - In: Organizational auditing and assurance in the digital age, (pp. 1-25). 2019
Persistent link: https://www.econbiz.de/10011979159
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Corporate governance characteristics and audit fees : evidence from Portugal and Spain
Silva, Ana; Inácio, Helena; Vieira, Elisabete F. Simões - In: Organizational auditing and assurance in the digital age, (pp. 26-50). 2019
Persistent link: https://www.econbiz.de/10011979161
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The impact of managerial ownership on audit fees : evidence from Portugal and Spain
Alves, Sandra - In: Cogent economics & finance 11 (2023) 1, pp. 1-23
This study examines the impact of managerial ownership on audit fees in a context of concentrated ownership and poor … research suggest that there is a non-linear relationship between managerial ownership and audit fee which corresponds to a … pattern of "alignment-entrenchment-alignment". In Portugal and Spain, the convergence of interest effect dominates the …
Persistent link: https://www.econbiz.de/10014500496
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Impact of the application of IFRS 9 on listed Spanish credit institutions : implications from the regulatory, supervisory and auditing point of view
Gómez-Ortega, Alba; Gelashvili, Vera; Delgado Jalón, … - In: The journal of risk finance : JRF 23 (2022) 4, pp. 437-455
Persistent link: https://www.econbiz.de/10013370599