Are Spanish auditors effective in transmitting manipulation practices? An analysis of the ambiguity implicit in modified reports
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- Andrea Caputo & Alberto Tron, 2016. "The attestation of corporate turnaround plans in Italy: operating problems and possible solutions," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 8(1), pages 30-44.
- Campa, Domenico & Camacho-Miñano, María-del-Mar, 2015. "The impact of SME’s pre-bankruptcy financial distress on earnings management tools," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 222-234.
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Keywordsaudit quality; audit report; bankruptcy; transmission effectiveness; GAAP misstatements; GAAP violations; independence; institutional environment; qualifications; Spain; manipulation practices; ambiguity; modified reports.;
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