Caricamento...

Auditor independence, joint determination of audit and non-audit fees and the incidence of qualified audit reports

The aim of this study is to examine whether the provision of non-audit services by the incumbent auditor compromises auditor independence in a low litigation risk environment such as in the case of Spain, where the audit litigation risk is not likely to be the main external deterrent for audit malpr...

Descrizione completa

Salvato in:
Dettagli Bibliografici
Pubblicato in:Academia. Revista Latinoamericana de Administración
Autori principali: Cristina De Fuentes, María Consuelo Pucheta-Martínez
Natura: Artigo
Lingua:Inglês
Pubblicazione: Consejo Latinoamericano de Escuelas de Administración 2009
Soggetti:
non
Accesso online:https://www.redalyc.org/articulo.oa?id=71612112005
Tags: Aggiungi Tag
Nessun Tag, puoi essere il primo ad aggiungerne! !