Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/105499
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dc.contributor.authorCarrera, Nieves-
dc.date.accessioned2020-02-11T08:31:14Z-
dc.date.accessioned2020-05-15T23:00:23Z-
dc.date.available2020-02-11T08:31:14Z-
dc.date.available2020-05-15T23:00:23Z-
dc.date.issued2003-
dc.identifier.urihttp://196.189.45.87:8080/handle/123456789/105499-
dc.descriptionThis paper demonstrates that at no stage was mandatory rotation of audit firms ever enforced on Spanish auditors. Further, the revision and subsequent removal of the Spanish law on mandatory audit firm rotation emerge as a rather politicized process, with no evident reference being made in the process of legislative reform to Spanish auditing experiences. The analysis also reveals that at the very time that Spain was being cited internationally for rejecting mandatory audit firm rotation, Spanish political parties and regulators were debating whether to “re-introduce” such a regulation.en_US
dc.languageEnglishen_US
dc.language.isoenen_US
dc.publisherEmeral-
dc.subjectAuditing, Regulation, SpainPaper typeResearch paperen_US
dc.titleMandatory Audit Firm Rotation Spain: A Policy that was Never Applieden_US
dc.typeArticleen_US
Appears in Collections:Accounting and Finance

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