Auditors versus third parties and others: The unusual case of the Spanish audit liability "crisis"

Accounting History

Volumn 5, Issue 2, 2000, Pages 119-148

  Barbadillo, Emiliano Ruiz ^a   Humphrey, Christopher ^a   Benau, María Antonia García ^b  

^a UNIVERSITY OF SHEFFIELD   (United Kingdom)

^b UNIVERSITY OF VALENCIA   (Spain)

Author keywords

Auditing; Auditing profession; International harmonisation; Liability crisis; Public responsibilities; Regulation; Spain

Indexed keywords

EID: 32544432795     PISSN: 10323732     EISSN: 17493374     Source Type: Journal    
DOI: 10.1177/103237320000500206     Document Type: Article

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