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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 34, 2005 - Issue 125
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Original Articles

Concentración en el Mercado de Auditoría en España: Análisis Empírico del Período 1990–2000

Concentration in the Spanish Audit Market: An Empirical Analysis (1990–2000)

M. Nieves CarreraSchool of Accounting and Finance The University of Manchester
,
Isabel GutiérrezUniversidad Carlos III de Madrid
&
Salvador CarmonaInstituto de Empresa
Pages 423-457 | Received 01 Oct 2003, Accepted 17 Jun 2004, Published online: 15 Jan 2014

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Estíbaliz Biedma López, Emiliano Ruiz Barbadillo & Andrés Guiral Contreras. (2018) ANÁLISIS empírico del efecto de las rentas económicas en el comportamiento independiente del auditor. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 47:3, pages 366-399.
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Emiliano Ruiz Barbadillo, Paula I. Rodríguez Castro & Estíbaliz Biedma López. (2016) “Barreras de entrada, concentración y competitividad en el mercado de auditoría español”. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 45:1, pages 92-133.
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Cristina de Fuentes & Eva Sierra-Grau. (2015) IFRS adoption and audit and non-audit fees: empirical evidence from Spanish listed companies. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 44:4, pages 387-426.
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Emiliano Ruiz Barbadillo, Nieves Gómez Aguilar & Marco Trombetta. (2007) Análisis empírico de los factores que explican la mejora de la opinión de auditoría: compra de opinión y mejora en las prácticas contables de la empresa. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 36:134, pages 317-350.
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Articles from other publishers (3)

Marcela Espinosa-Pike & Itsaso Barrainkua. (2016) An exploratory study of the pressures and ethical dilemmas in the audit conflict. Revista de Contabilidad 19:1, pages 10-20.
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Antonio luis duréndez gómez-guillamón & Mariluz maté sanchez-val. (2012) The geographical factor in the determination of audit quality. Revista de Contabilidad 15:2, pages 287-310.
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Nieves Carrera, Nieves Gómez‐Aguilar, Christopher Humphrey & Emiliano Ruiz‐Barbadillo. (2007) Mandatory audit firm rotation in Spain: a policy that was never applied. Accounting, Auditing & Accountability Journal 20:5, pages 671-701.
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