西班牙法定审计事务所轮换.pdfVIP

MANDATORY AUDIT FIRM ROTATION IN SPAIN: 1 A POLICY THAT WAS NEVER APPLIED IE Working Paper WP06-21 8-05-2006 Nieves Gómez-Aguilar Emiliano Ruiz Barbadillo Nieves Carrera Christopher Humphrey Nieves Gómez-Aguilar Emiliano Ruiz Barbadillo Nieves Carrera Christopher Humphrey University of Cádiz University of Cádiz Instituto de Empresa BS University of Manchester Duque de Nájera, 8 Duque de Nájera, 8 María de Molina 12 Crawford House Cádiz 11002 Cádiz 11002 Madrid 28006 Manchester M13 9PL Spain Spain Spain UK nieves.gomez@uca.es emiliano.ruiz@uca.es nieves.carrera@ chris.humphrey@mbs.ac.uk Abstract In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly abolished. This study provides an analysis of the implementation and removal of such