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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

机译：根据审计师类型对审计质量变化对审计质量及其差异影响的影响分析

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作者
Elena Cabal-García; Javier De-Andrés-Suarez; Carlos Fernández-Méndez;
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年度 2019
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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

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