Mandatory audit firm rotation in Spain: a policy that was never applied
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References listed on IDEAS
- Deis, Donald Jr. & Giroux, Gary, 1996. "The effect of auditor changes on audit fees, audit hours, and audit quality," Journal of Accounting and Public Policy, Elsevier, vol. 15(1), pages 55-76.
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- Christopher K.M. Pong, 1999. "Auditor Concentration: A Replication and Extension for the UK Audit Market 1991-1995," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(3-4), pages 451-475.
- Arrunada, Benito & Paz-Ares, Candido, 1997. "Mandatory rotation of company auditors: A critical examination," International Review of Law and Economics, Elsevier, vol. 17(1), pages 31-61, March.
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- Beatriz García Osma & Belén Gill de Albornoz Noguer & Elena De las Heras Cristobal, 2016. "Opinion shopping: Partner versus firm-level evidence," Working Papers. Serie EC 2016-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
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KeywordsAuditing regulation; Auditor independence; Mandatory audit firm rotation;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2006-09-23 (Accounting & Auditing)
- NEP-ALL-2006-09-23 (All new papers)
- NEP-REG-2006-09-23 (Regulation)
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