Work

The audit expectation gap and strengthened independence standards in the European Union: measuring the effects of the new EU Directive

Year: 2021

Type: article

Study design: Observational Study

Source: Accounting Forum

DOI: 10.1080/01559982.2021.1954359

Authors: Begoña García-Hernández, Antonio Duréndez, Alfonso A. Rojo-Ramírez

Institutions: Universidad Politécnica de Cartagena, University of Almería

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W3197266341

FWCI: 4.198

Cites: 73

Cited by: 16

Related to: 10