Unraveling the Dynamics of Intellectual Capital, Firm Performance, and the Influential Moderators—BIG4 Auditors and Group Affiliation

Autor: Swati Mohapatra, Jamini Kanta Pattanayak

Publikováno v: International Journal of Financial Studies, Vol 12, Iss 1, p 29 (2024)

The importance of intellectual capital (IC) in past decades unfolds several dimensions of firm performance (FP). Still, the contradictory and inconclusive relationship between IC and FP in the literature motivates the researchers to explore further a

Externí odkaz: https://doaj.org/article/d1343b140e71427fa54b371854d9c856

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Analysis of the effects of changes in Spanish auditing regulation on audit quality and its differential effect depending on the type of auditor

Autor: Elena Cabal-García, Javier De-Andrés-Suarez, Carlos Fernández-Méndez

Publikováno v: Revista de Contabilidad: Spanish Accounting Review, Vol 22, Iss 2 (2019)

The objective of this paper is to provide evidence on the effect of the reforms of the Spanish auditing legislation, enacted in 2002, 2010 and 2015, on audit quality. More specifically, we study whether the reforms had a differential effect depending

Externí odkaz: https://doaj.org/article/f7823d16a26a4cabbfa689fddf9e8640

Analysis of the effects of changes in Spanish auditing regulation on audit quality and its differential effect depending on the type of auditor

Autor: Javier De-Andrés-Suarez, Elena Cabal-García, Carlos Fernández-Méndez

Publikováno v: Scopus
Revista de Contabilidad: Spanish Accounting Review, Vol 22, Iss 2 (2019)
RUO. Repositorio Institucional de la Universidad de Oviedo
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The objective of this paper is to provide evidence on the effect of the reforms of the Spanish auditing legislation, enacted in 2002, 2010 and 2015, on audit quality. More specifically, we study whether the reforms had a differential effect depending

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2504f23436e315a426ee0c5926788767
http://hdl.handle.net/10651/52969

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