Listar COFIN_Articles por fuente "SERIEs August 2015, vol. 6, no 3"
Mostrando ítems 1-1 de 1
-
External investigations and disciplinary sanctions against auditors: the impact on audit quality
Springer (2015-08)In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which ...