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Regarding the characteristics of the auditor, we consider that both the size of the audit firm and the length of the audit contract could affect the evolution of the qualifications present in the audit report.
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The effectiveness of the AC is defined in terms of its influence on the evolution of the avoidable qualifications present in the audit reports.
Six additional control variables associated with auditor's and firm's features which might affect the evolution of the avoidable qualifications were also added to the regression model.
Given that our study analyzes the evolution of avoidable qualifications present in annual audit reports, observations corresponding to 1998 are only used as a base year and excluded from the final panel which is composed by 209 firm-year observations of 43 Spanish non financial listed companies.
One of the qualifications was "I.Q.
Talks about the evolution of the National School Lunch Program.
The evolution of the Languedoc continues.
He is the evolution of the quarterback.
Evolution of the Vertebrates.
Evolution of the Review Process at NIH and NSF.
History and Evolution of the Stanford University Postdocs Association.
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