Nieves Carrera

TL;DR: In this article, the authors examined audit reports for a sample of financially stressed companies from 1991-2000 to compare audit reporting behavior in a regime with rotation (mandatory rotation period: 1991-1994) and one without rotation (post-'mandatory' period: 1995-2000) and found no evidence that a mandatory rotation requirement is associated with a higher likelihood of issuing going-concern opinions.

TL;DR: In this paper, the role of gender in Spanish audit practice during the period 1942 to 1988 was investigated and it was found that the dominant role of the state in Spanish society affected the structure of the audit profession and made impossible the emergence of an autonomous project.

TL;DR: This article examined the relationship between audit committee (AC) members' social capital and financial reporting quality using US data for the period 2001-2010, and found that non-AC directors' socially capital does not appear to be relevant to financial reporting.

TL;DR: In this article, the authors provide an analysis of the implementation and subsequent removal of mandatory audit firm rotation in Spain in the 1990s, using congressional hearings, financial newspapers and documents produced by the professional associations of auditors in Spain.

TL;DR: A discussion on the issues, opportunities and obstacles which may arise when accounting history is used in the context of accounting history was presented at the 8 Accounting History International Conference as discussed by the authors.