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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 41, 2012 - Issue 156
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Original Articles

The Impact of the Spanish Financial Act (44|2002) on audit quality

El impacto de la Ley Financiera (44|2002) en la calidad de auditoría

Elena de las HerasUniversidad Autonóma de MadridCorrespondence[email protected]
,
Leandro CañibanoUniversidad Autonóma de Madrid
&
José António MoreiraUniversidade do Porto
Pages 521-546 | Received 04 Aug 2010, Accepted 21 Jul 2012, Published online: 15 Jan 2014

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