haku: @author Gutiérrez, I. / yhteensä: 8
viite: 5 / 8
| Tekijä: | Carrera, N. Gutiérrez, I. Carmona, S. |
| Otsikko: | Gender, the state and the audit profession: evidence from Spain (1942-88) |
| Lehti: | European Accounting Review
2001 : VOL. 10:4, p. 803-815 |
| Asiasana: | ACCOUNTING PROFESSION GENDER SPAIN |
| Kieli: | eng |
| Tiivistelmä: | This study addresses the of gender in Spanish audit practice during the period 1942 to 1988. The environment of the Spanish audit profession witnessed the peaceful transition from a dictatorship to a full-fledged democracy as well as the emergence of a free market economy from a system characterized by stiff economic autarchy and an overriding intervention of the state of the economy. The authors found that the dominant role of the state in Spanish society affected the structure of the audit profession and made impossible the emergence of an autonomous project. |
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