Audit partner industry specialization and audit quality: evidence from Spain

This is the peer reviewed version of the following article: Garcia Blandon, J.; Argiles Bosch, J.M. Audit partner industry specialization and audit quality: evidence from Spain. En: International Journal of Auditing, 2017. Vol. 22, n.1, p.98-108, which has been published in final form at https://doi...

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Detalles Bibliográficos
Autores: Garcia-Blandon, Josep, Argilés-Bosch, J.M.
Tipo de recurso: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2017
País:España
Institución:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
Repositorio:Recercat. Dipósit de la Recerca de Catalunya
OAI Identifier:oai:recercat.cat:20.500.14342/1026
Acceso en línea:http://hdl.handle.net/20.500.14342/1026
https://doi.org/10.1111/ijau.12107
Access Level:acceso abierto
Palabra clave:Auditoria--Espanya
Empreses auditores
Audit quality
Audit services
Auditor expertise
Lead audit partner
Discretionary accruals
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Descripción
Sumario:This is the peer reviewed version of the following article: Garcia Blandon, J.; Argiles Bosch, J.M. Audit partner industry specialization and audit quality: evidence from Spain. En: International Journal of Auditing, 2017. Vol. 22, n.1, p.98-108, which has been published in final form at https://doi.org/10.1111/ijau.12107. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.