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European Accounting Review Volume 8, 1999 - Issue 4
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Original Articles

Success in failure? Reflections on the changing Spanish audit environment

Maria Antonia Garcia Benau
,
Emiliano Ruiz Barbadillo
,
Christopher Humphrey
&
Walid Al Husaini
Pages 701-730 | Published online: 10 Nov 2010

Citations (21)

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Read on this site (9)

Elena de las Heras, Leandro Cañibano & José António Moreira. (2012) The Impact of the Spanish Financial Act (44|2002) on audit quality. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 41:156, pages 521-546.
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Géraldine Broye & Laurent Weill. (2008) Does leverage influence auditor choice? A cross-country analysis. Applied Financial Economics 18:9, pages 715-731.
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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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Emiliano Ruiz-Barbadillo, Nieves Gómez-Aguilar & Estibaliz Biedma-López. (2006) Long-term audit engagements and opinion shopping: Spanish evidence. Accounting Forum 30:1, pages 61-79.
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José A. Gonzalo & Anne M. Garvey. (2005) In the aftermath of crisis: The post-Enron implications for Spanish university accounting educators. European Accounting Review 14:2, pages 429-439.
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Guillermo Sierra Molina & Manuel Orta Pérez. (2005) La experiencia y el comportamiento ético de los Auditores: un Estudio Empírico. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 34:126, pages 731-754.
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M. Nieves Carrera, Isabel Gutiérrez & Salvador Carmona. (2005) Concentración en el Mercado de Auditoría en España: Análisis Empírico del Período 1990–2000. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 34:125, pages 423-457.
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Christopher Humphrey, María Antonia García Benau & Emiliano Ruiz Barbadillo. (2003) El Debate de la Responsabilidad Civil de la Auditoría en España: la Construcción del Discurso Sobre la Limitación de Responsabilidades por las Corporaciones Profesionales. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 32:119, pages 1091-1136.
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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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Articles from other publishers (12)

Paul Barnes & Marcos Antón Renart. (2013) Auditor Independence and Auditor Bargaining Power: Some Spanish Evidence Concerning Audit Error in the Going Concern Decision. International Journal of Auditing 17:3, pages 265-287.
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Josep García Blandón & Josep Maria Argilés Bosch. (2013) Audit firm tenure and qualified opinions: New evidence from Spain. Revista de Contabilidad 16:2, pages 118-125.
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Nieves Carrera. 2012. Creative Accounting, Fraud and International Accounting Scandals. Creative Accounting, Fraud and International Accounting Scandals 325 357 .
Ana Zorio. 2009. Accounting Reform in Transition and Developing Economies. Accounting Reform in Transition and Developing Economies 191 214 .
Christiane Pott, Theodore J. Mock & Christoph Watrin. (2008) The effect of a transparency report on auditor independence: practitioners’ self-assessment. Review of Managerial Science 2:2, pages 111-127.
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Cristina de Fuentes Barberá, Antonio Vico Martinez & Maria Antonia García-Benau. 2008. Auditing, Trust and Governance. Auditing, Trust and Governance 186 204 .
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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Andrés Guiral & Francisco Esteo. (2006) Are Spanish auditors skeptical in going concern evaluations?. Managerial Auditing Journal 21:6, pages 598-620.
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Juan Pedro Sánchez Ballesta & Emma García‐Meca. (2005) Audit qualifications and corporate governance in Spanish listed firms. Managerial Auditing Journal 20:7, pages 725-738.
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Nieves Gómez‐Aguilar & Emiliano Ruiz‐Barbadillo. (2003) Do Spanish Firms Change Auditor to Avoid a Qualified Audit Report?. International Journal of Auditing 7:1, pages 37-53.
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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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Beatriz Garcia Osma. (2016) Opinion-Shopping: Partner versus Firm-Level Evidence. SSRN Electronic Journal.
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