ListarGrau en Finances i Comptabilitat por tema "auditor’s independence"
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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 ... -
Suggestion of a theoretical framework to analyze auditor's apparent independence
Universitat Jaume I (2018-06-12)In this paper we suggest a theoretical framework to theoretically analyze auditor’s apparent independence as perceived by external users of financial and audit reports of a certain company. The framework suggested is ...