Auditor tenure and audit quality in Spanish state-owned foundations
Permanencia del auditor y calidad de la auditoría en las fundaciones públicas estatales
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| 2017 2 | 14 | 1 | 15 |
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| 2016 12 | 28 | 2 | 30 |
| 2016 11 | 32 | 4 | 36 |
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| 2016 2 | 24 | 19 | 43 |
| 2015 1 | 38 | 23 | 61 |
| 2015 12 | 24 | 17 | 41 |
| 2015 11 | 40 | 21 | 61 |
| 2015 10 | 38 | 23 | 61 |
| 2015 9 | 48 | 20 | 68 |
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