El informe de auditoría con salvedades: ¿una mayor independencia y competencia del auditor aumenta su contenido informativo?
Qualified audit reports: Does greater independence and competency of the auditor increase its information content?
Monica Martinez-Blasco
, Josep Garcia-Blandon, Laura Vivas-Crisol
Autor para correspondencia
Departamento de Economía y Finanzas. IQS School of Management-Universitat Ramon Llull, Barcelona, España
Leído
7783
Vecesse ha leído el artículo
1152
Total PDF
6631
Total HTML
| año/Mes | Html | Total | |
|---|---|---|---|
| 2025 12 | 27 | 7 | 34 |
| 2025 11 | 82 | 20 | 102 |
| 2025 10 | 59 | 7 | 66 |
| 2025 9 | 69 | 17 | 86 |
| 2025 8 | 65 | 13 | 78 |
| 2025 7 | 96 | 4 | 100 |
| 2025 6 | 71 | 3 | 74 |
| 2025 5 | 85 | 3 | 88 |
| 2025 4 | 110 | 2 | 112 |
| 2025 3 | 141 | 9 | 150 |
| 2025 2 | 108 | 17 | 125 |
| 2025 1 | 91 | 8 | 99 |
| 2024 12 | 83 | 4 | 87 |
| 2024 11 | 156 | 5 | 161 |
| 2024 10 | 129 | 5 | 134 |
| 2024 9 | 85 | 5 | 90 |
| 2024 8 | 40 | 4 | 44 |
| 2024 7 | 113 | 3 | 116 |
| 2024 6 | 98 | 6 | 104 |
| 2024 5 | 109 | 5 | 114 |
| 2024 4 | 109 | 7 | 116 |
| 2024 3 | 128 | 13 | 141 |
| 2024 2 | 120 | 4 | 124 |
| 2024 1 | 103 | 3 | 106 |
| 2023 12 | 91 | 6 | 97 |
| 2023 11 | 157 | 17 | 174 |
| 2023 10 | 118 | 5 | 123 |
| 2023 9 | 93 | 6 | 99 |
| 2023 8 | 74 | 3 | 77 |
| 2023 7 | 111 | 4 | 115 |
| 2023 6 | 126 | 6 | 132 |
| 2023 5 | 91 | 3 | 94 |
| 2023 4 | 65 | 8 | 73 |
| 2023 3 | 90 | 6 | 96 |
| 2023 2 | 45 | 3 | 48 |
| 2022 1 | 58 | 3 | 61 |
| 2022 12 | 47 | 2 | 49 |
| 2022 11 | 47 | 9 | 56 |
| 2022 10 | 100 | 6 | 106 |
| 2022 9 | 75 | 8 | 83 |
| 2022 8 | 45 | 7 | 52 |
| 2022 7 | 43 | 4 | 47 |
| 2022 6 | 52 | 6 | 58 |
| 2022 5 | 38 | 7 | 45 |
| 2022 4 | 46 | 16 | 62 |
| 2022 3 | 36 | 11 | 47 |
| 2022 2 | 31 | 4 | 35 |
| 2021 1 | 52 | 9 | 61 |
| 2021 12 | 40 | 13 | 53 |
| 2021 11 | 69 | 13 | 82 |
| 2021 10 | 62 | 17 | 79 |
| 2021 9 | 57 | 17 | 74 |
| 2021 8 | 57 | 13 | 70 |
| 2021 7 | 57 | 13 | 70 |
| 2021 6 | 59 | 11 | 70 |
| 2021 5 | 24 | 9 | 33 |
| 2021 4 | 87 | 25 | 112 |
| 2021 3 | 49 | 12 | 61 |
| 2021 2 | 27 | 6 | 33 |
| 2020 1 | 34 | 10 | 44 |
| 2020 12 | 33 | 12 | 45 |
| 2020 11 | 42 | 10 | 52 |
| 2020 10 | 26 | 5 | 31 |
| 2020 9 | 30 | 31 | 61 |
| 2020 8 | 20 | 7 | 27 |
| 2020 7 | 31 | 11 | 42 |
| 2020 6 | 31 | 5 | 36 |
| 2020 5 | 36 | 4 | 40 |
| 2020 4 | 31 | 6 | 37 |
| 2020 3 | 62 | 7 | 69 |
| 2020 2 | 63 | 13 | 76 |
| 2020 1 | 37 | 11 | 48 |
| 2019 12 | 44 | 14 | 58 |
| 2019 11 | 44 | 5 | 49 |
| 2019 10 | 48 | 14 | 62 |
| 2019 9 | 75 | 9 | 84 |
| 2019 8 | 42 | 5 | 47 |
| 2019 7 | 59 | 13 | 72 |
| 2019 6 | 112 | 20 | 132 |
| 2019 5 | 184 | 51 | 235 |
| 2019 4 | 84 | 15 | 99 |
| 2019 3 | 29 | 13 | 42 |
| 2019 2 | 34 | 8 | 42 |
| 2019 1 | 13 | 9 | 22 |
| 2018 12 | 19 | 6 | 25 |
| 2018 11 | 9 | 8 | 17 |
| 2018 10 | 25 | 27 | 52 |
| 2018 9 | 30 | 5 | 35 |
| 2018 8 | 23 | 4 | 27 |
| 2018 7 | 17 | 6 | 23 |
| 2018 6 | 19 | 1 | 20 |
| 2018 5 | 14 | 8 | 22 |
| 2018 4 | 13 | 5 | 18 |
| 2018 3 | 2 | 3 | 5 |
| 2018 2 | 15 | 1 | 16 |
| 2018 1 | 4 | 1 | 5 |
| 2017 12 | 13 | 3 | 16 |
| 2017 11 | 10 | 2 | 12 |
| 2017 10 | 14 | 3 | 17 |
| 2017 9 | 11 | 18 | 29 |
| 2017 8 | 15 | 4 | 19 |
| 2017 7 | 19 | 11 | 30 |
| 2017 6 | 33 | 27 | 60 |
| 2017 5 | 16 | 5 | 21 |
| 2017 4 | 9 | 12 | 21 |
| 2017 3 | 23 | 5 | 28 |
| 2017 2 | 18 | 4 | 22 |
| 2016 1 | 9 | 1 | 10 |
| 2016 12 | 26 | 11 | 37 |
| 2016 11 | 34 | 12 | 46 |
| 2016 10 | 45 | 13 | 58 |
| 2016 9 | 37 | 12 | 49 |
| 2016 8 | 36 | 4 | 40 |
| 2016 7 | 29 | 3 | 32 |
| 2016 6 | 46 | 28 | 74 |
| 2016 5 | 35 | 17 | 52 |
| 2016 4 | 33 | 32 | 65 |
| 2016 3 | 48 | 27 | 75 |
| 2016 2 | 42 | 33 | 75 |
Mostrar todo
