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Cano-Rodríguez, 2010 - Google Patents

Big auditors, private firms and accounting conservatism: Spanish evidence

Cano-Rodríguez, 2010

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Document ID
16939228803379197814
Author
Cano-Rodríguez M
Publication year
Publication venue
European Accounting Review

External Links

Snippet

This paper analyses the relationship between Big Auditors and the conditional and unconditional forms of conservatism. Drawing on a sample of Spanish firms, the current study suggests that despite small incentives for maintaining independence, Big Auditors …
Continue reading at papers.ssrn.com (PDF) (other versions)

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