6533b85cfe1ef96bd12bc78c

RESEARCH PRODUCT

Predicting audit failure: evidence from auditing enforcement releases

Rubén PorcunaCristina De Fuentes

subject

Economics and Econometrics050208 financebusiness.industry05 social sciencesAccounting050201 accountingAuditAccounting0502 economics and businessmedia_common.cataloged_instanceBusinessEuropean unionEnforcementFinancemedia_common

description

This study aims to identify the main determinants of audit failure and contribute to the current debate raised by recent European Union regulation on auditor’s tenure and economic policies to preve...

https://doi.org/10.1080/02102412.2018.1524220