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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 36, 2007 - Issue 134
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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

An empirical analysis of the factors explaining the change in audit opinion: opinion shopping and accounting practices improvements in firms

Emiliano Ruiz BarbadilloUniversidad de CádizCorrespondence[email protected]
,
Nieves Gómez AguilarUniversidad de Cádiz
&
Marco TrombettaUniversidad Carlos III de MadridCorrespondence[email protected]
Pages 317-350 | Received 17 Nov 2005, Accepted 29 Mar 2007, Published online: 15 Jan 2014

Citations (7)

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Read on this site (1)

Félix J. López Iturriaga & César Zarza Herranz. (2010) Gobierno corporativo y factores determinantes del cambio de firma auditora en la gran empresa española. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 39:147, pages 521-549.
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Articles from other publishers (6)

Mercedes Mareque, Angel Barajas & Francisco Lopez-Corrales. (2018) The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football. International Journal of Financial Studies 6:4, pages 92.
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Silverio Tamez Garza, Vicente Montesinos Julve, Alfonso Hernández Campos & José Luis Leal Martínez. (2017) La investigación empírica en materia de rendición y fiscalización de cuentas públicas. Revista Innovaciones de Negocios 11:21.
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Estefanía Palazuelos Cobo, Javier Montoya del Corte & Ángel Herrero Crespo. (2017) Determinantes de la continuidad en la contratación de la auditoría de forma voluntaria: evidencia para el caso de España. Revista de Contabilidad 20:1, pages 63-72.
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Isabel María García-Sánchez, Isabel Gallego-Álvarez, Luis Rodríguez-Domínguez, Beatriz Cuadrado-Ballesteros & Raquel García-Rubio. (2014) Rotation of Auditing Firms and Political Costs: Evidence from Spanish Listed Companies. International Journal of Auditing 18:3, pages 223-232.
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Ahmed Sameer El Khatib. (2020) IMPACTO DO FAIR PLAY FINANCEIRO NOS HONORÁRIOS DE AUDITORIA: UMA ANÁLISE DOS CLUBES DE FUTEBOL ESPANHÓIS (Impact of Financial Fair Play on Audit Fees: An Analysis Impact of Fair Play Financial on Audit Fees: An Analysis Impact of Fair Play Financial on Audit Fees: An Analysis of Football Clubs). SSRN Electronic Journal.
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Estíbaliz Biedma López, Emiliano Ruiz-Barbadillo & Nieves Gomez Aguilar. (2010) Do Independent Audit Committees Prevent Auditor Opinion Shopping?. SSRN Electronic Journal.
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