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| Author: | Ruiz-Barbadillo, E. (et al.) |
| Title: | Audit quality and the going-concern decision making process: Spanish evidence |
| Journal: | European Accounting Review
2004 : VOL. 13:4, p. 597-620 |
| Index terms: | Accounting Auditing Spain |
| Language: | eng |
| Abstract: | In this article, the authors attempt to empirically investigate the relationship between audit quality and the probability that a financially distressed company would receive a going-concern opinion. The data consists of Spanish companies. |
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