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Keywords: Audit opinion
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Journal Articles
Revista de Contabilidad – Spanish Accounting Review 1–35.
Published: 12 October 2026
...Ruth García-Cobo; César Zarza Herranz; Felix J. Lopez-Iturriaga Purpose This study investigates how audit committee members' positions in interorganizational social networks affect external auditors' judgments and the resulting audit opinion. Design/methodology/approach Drawing on signalling...
Includes: Supplementary data
