Listar por tema "M42"
Mostrando ítems 1-4 de 4
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Internal auditing: a case study
Universitat Jaume I (2017-07-19)Due to the economic crisis of recent years, it is necessary for companies to increase controls to prevent fraud. The internal audit is a good tool to evaluate if the control carried out by companies is effective, and in ... -
Literature review on audit opinion-shopping
Universitat Jaume I (2018-07-09)Reviewing the literature can always help us find the limitation of previous studies. This work offers a review of the literature related to the audit opinion-shopping of foreign and Spanish research. The review is organized ...
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Non-audit services and auditor independence
Universitat Jaume I (2018-07-09)This article explores the existing literature about the relation between auditor independence and the provision of non-audit services (NAS), which is one of the main threats to auditors’ objectivity. For this, some important ...
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Spanish audit legislation: the leading role of the penalties system for auditor's independence infringements
Universitat Jaume I (2016-07-18)Recent financial scandals have provoked the loss of confidence in the financial information, forcing changes in the audit legislation. In this sense, one of the most important aspects to improve the audit quality is the ...
