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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 49, 2020 - Issue 4
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Research Article

Auditor independence impairment: bonding between clients and individual engagement partners

Deterioro de la independencia del auditor: el vínculo entre clientes y socios individuales

Kris HardiesDepartment of Accounting and Finance, University of Antwerp, Antwerp, BelgiumCorrespondence[email protected]
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Pages 427-451 | Received 31 Jan 2016, Accepted 09 Sep 2019, Published online: 15 Oct 2019

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Begoña García-Hernández, Antonio Duréndez & Alfonso A. Rojo-Ramírez. (2023) Effectiveness of new safeguards and prohibitions to protect audit independence: an empirical research with auditors. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 52:3, pages 317-347.
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Begoña García-Hernández, Antonio Duréndez & Alfonso A. Rojo-Ramírez. (2022) The audit expectation gap and strengthened independence standards in the European Union: measuring the effects of the new EU Directive. Accounting Forum 46:3, pages 264-286.
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Articles from other publishers (1)

Nyoman Sri Subawa, Fellicia Ayu Ningrat, Made Srinitha Millinia Utami, Nyoman Sridiva Dian Prabarini, Ni Kadek Winda Yanti & Ida Nyoman Basmantra. 2024. Technology and Business Model Innovation: Challenges and Opportunities. Technology and Business Model Innovation: Challenges and Opportunities 506 515 .

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