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...
Enregistré dans:
| Publié dans: | Academia. Revista Latinoamericana de Administración |
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| Auteurs principaux: | , |
| Format: | Artigo |
| Langue: | Inglês |
| Publié: |
Consejo Latinoamericano de Escuelas de Administración
2009
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| Sujets: | |
| Accès en ligne: | https://www.redalyc.org/articulo.oa?id=71612112005 |
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