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Title: Mandatory Audit Firm Rotation Spain: A Policy that was Never Applied
Authors: Carrera, Nieves
Keywords: Auditing, Regulation, SpainPaper typeResearch paper
Issue Date: 2003
Publisher: Emeral
Description: This 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.
Appears in Collections:Accounting and Finance

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