Auditoría y discrecionalidad contable en la gran empresa no financiera española

Author:

Bertin Mauricio Alejandro Jara,Iturriaga Félix Javier López

Publisher

Informa UK Limited

Subject

Economics and Econometrics,Finance,Accounting

Reference88 articles.

1. Antle, R.; Gordon, E.; Narayanamoorthy, G., y Zhou, L. [2002]:The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals, International Center for Finance, Yale University, Working paper, n.° 02–21.

2. Actuación Discrecional Sobre el Resultado Ante un Cambio en la Normativa Fiscal

3. Accruals and the Prediction of Future Cash Flows

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1. On the Relationship between Audit Tenure and Fees Paid to the Audit Firm and Audit Quality;Accounting in Europe;2019-09-30

2. Earnings management in private family versus non-family firms. The moderating effect of family business generation;Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad;2019-06-19

3. An Assessment of the Provisions of Regulation (EU) No 537/2014 on Non-audit Services and Audit Firm Tenure: Evidence from Spain;The International Journal of Accounting;2017-09

4. Calidad de la auditoría,Second-Tiery tamaño: su efecto en las empresas fracasadas no cotizadas españolas;Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad;2014-11-25

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