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European Accounting Review Volume 6, 1997 - Issue 1
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Original Articles

Debating Spanish audit legislation: the audit law of 1988

Philip D. Bougen David
Pages 1-17 | Published online: 22 Oct 2010

Citations (10)

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Read on this site (6)

Nieves Carrera, Salvador Carmona & Isabel Gutiérrez. (2008) Human capital, age and job stability: Evidence from Spanish certified auditors (1976–1988). Accounting and Business Research 38:4, pages 295-312.
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Axel Haller. (2002) Financial accounting developments in the European Union: past events and future prospects. European Accounting Review 11:1, pages 153-190.
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Nieves Carrera, Isabel Gutiérrez & Salvador Carmona. (2001) Gender, the state and the audit profession: evidence from Spain (194288). European Accounting Review 10:4, pages 803-815.
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Francisco Marcos. (2000) The storm over our heads: The rendering of legal services by audit firms in Spain. International Journal of the Legal Profession 7:1, pages 7-38.
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Maria Antonia Garcia Benau, Emiliano Ruiz Barbadillo, Christopher Humphrey & Walid Al Husaini. (1999) Success in failure? Reflections on the changing Spanish audit environment. European Accounting Review 8:4, pages 701-730.
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Danuta Krzywda, Derek Bailey & Marek Schroeder. (1998) The development of the role of the statutory audit in the transitional Polish economy. European Accounting Review 7:3, pages 407-440.
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Articles from other publishers (4)

Imen Jedidi & Chrystelle Richard. (2018) Le travail de démarcation des auditeurs : une histoire française de l’« expectation gap ». Comptabilité Contrôle Audit Tome 24:3, pages 39-66.
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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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Emiliano Ruiz Barbadillo, Christopher HumphreyMaría Antonia García Benau. (2016) Auditors versus third parties and others: the unusual case of the Spanish audit liability “crisis”. Accounting History 5:2, pages 119-148.
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Francisco Marcos. (2000) The Storm Over Our Heads: The Rendering of Legal Services by Audit Firms in Spain. SSRN Electronic Journal.
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