Browsing Grau en Finances i Comptabilitat by Keyword "infringement"
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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 ...