Listar COFIN_Articles por fuente "Revista de Contabilidad-Spanish Accounting Review, 2022, vol. 25, núm. 2, p. 217-232"
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Foreign versus local control of Spanish private subsidiaries and modified audit opinions
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 ...