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Original Articles

Book reviews

Pages 321-330 | Published online: 22 Oct 2010

References

  • Arruñada , B. 1998 . Non-audit services: let an informed market decide . Accountancy, Internal Edition , April : 63
  • Arruñada , B. and Paz Ares , C. 1997 . Mandatory rotation of company auditors: a critical examination . International Law Review of Law and Economics , 17 March : 31 – 61 .
  • Elliot , R. and Jacobsen , P. 1998 . In search of solutions: SEC independence concepts . CPA Journal , April : 14 – 20 .
  • García Benau , M. A. , Humphrey , C. , Moizer , P. and Turley , S. 1994 . La Auditoría y sue Expectativas; Los Casos de España y del Reino Unido , Vol. 24 , Madrid : Monografías del Instituto de Contabilidad y Auditoría de Cuentas .
  • Gonzalo Angulo , J. A. 1995 . La auditoría, una profesión en la encrucijada de los noventa . Revista Española de Financiación y Contabilidad , 24 ( 84 ) : 595 – 629 .
  • Grout , P. , Jewitt , I. , Pong , C. and Whittington , G. 1994 . Auditor professional judgement: implications for regulation and the law . Economic Policy , 19 October : 307 – 344 .
  • Kinney , W. 1998 . Auditor independence: a burdensome constraint or core value? . Accounting Horizons , 13 ( 1 ) : 69 – 75 .

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