English, Article edition: Factors Affecting Auditor Choice and Auditor Change in Spanish Firms María Antonia García Benau; Emiliano Ruiz Barbadillo; Antonio Vico Martínez

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/15879
Physical Description
  • article
Language
  • English

Edition details

Title
  • Factors Affecting Auditor Choice and Auditor Change in Spanish Firms
Author
  • María Antonia García Benau
  • Emiliano Ruiz Barbadillo
  • Antonio Vico Martínez
Physical Description
  • article
Notes
  • There are several factors that influence, in different ways, the decision to choose and change an auditor. Even though empirical research seeking to determine these factors has been carried out in other countries, until now there have no studies in Spain seeking to show which variables affect both decisions and with what degree of significance. This paper presents the results of an empirical analysis that brings together the assessments provided by 60 firms, responding to a questionnaire, of 41 possible factors to bear in mind when choosing and changing an auditor. The results obtained indicate, among other things, that factors such as technical characteristics of the auditing service and the public prestige of the audit firm are predominant in choosing an auditor. As regards the decision to change auditors, however, the relationship between firm and auditor is particularly influential.
  • auditor choice, auditor change, auditing.
  • RePEc:sar:journl:v:3:y:2000:i:6:p:49-80
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment