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| Author: | Benau, M. |
| Title: | Success in failure? Reflections on the changing Spanish audit environment |
| Journal: | European Accounting Review
1999 : VOL. 8:4, p. 701-730 |
| Index terms: | SUCCESS SPAIN AUDITING |
| Language: | eng |
| Abstract: | The 1990s in Spain have witnessed a significant shift in attitudes towards the role of auditing, with promises of more transparent reporting being replaced by talk of audit expectations gaps. This paper explores the changing atmosphere, both through an analysis of one of the most notorious scandals of recent times -- involving the Blanco Espanol de credito ('Banesto') -- and a more general review of the way the Spanish profession has responded to such downturns in public expectations of auditing. |
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