Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market
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KeywordsAuditor independence; qualified opinion; auditor tenure; audit quality.;
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- L15 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Information and Product Quality
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
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