Auditor tenure and audit quality in Spanish state-owned foundations

This paper aims to analyze the impact of auditor tenure on audit quality. The research is motivated by the absence of consensus in published works, and by the scarcity of studies carried out on non-profit organizations. Using a sample of 254 audits carried out between 2003 and 2010 on Spanish state-...

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Bibliographische Detailangaben
Veröffentlicht in:Revista de Contabilidad
Hauptverfasser: Belén González-Díaz, Roberto García-Fernández, Antonio López-Díaz
Format: Artigo
Sprache:Inglês
Veröffentlicht: Asociación Española de Profesores Universitarios de Contabilidad 2015
Schlagworte:
Economía y Finanzas
Non
Foundations
Audit quality
Auditor tenure
Logistic regression
Online Zugang:https://www.redalyc.org/articulo.oa?id=359741634001
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