ListarCOFIN_Articles por tema "reasons for MAOs"

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    • openAccess   Foreign versus local control of Spanish private subsidiaries and modified audit opinions 

      GILL DE ALBORNOZ NOGUER, BELEN; Rusanescu, Simona Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC (2022)
      This paper studies the relation between foreign control and the likelihood of receiving modified audit opin-ions (MAOs) by private subsidiaries. To further analyze this relation, we partition MAOs based on theirunderlying ...