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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

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