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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.
SCIMA record nr: 257638
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