Santiago Sánchez Alegría

Discretionary Accruals and Auditor Behaviour in Code-Law Contexts: An Application to Failing Spanish Firms

Laura Arnedo Ajona, Fermín Lizarraga Dallo, Santiago Sánchez Alegría · European Accounting Review · 2008 · 58 citations

Business, Accountancy, Accounting +17

Performance of default-risk measures: the sample matters

Isabel Abínzano, Ana González‐Urteaga, Luis Muga et al. · Journal of Banking & Finance · 2020 · 57 citations · Full text

Management, Risk Management, Financial Risk Management +13

The value of audit quality in public and private companies: evidence from Spain

Manuel Cano Rodrı́guez, Santiago Sánchez Alegría · Journal of Management & Governance · 2011 · 56 citations

Business, Accountancy, Accounting +14

Going‐concern Uncertainties in Pre‐bankrupt Audit Reports: New Evidence Regarding Discretionary Accruals and Wording Ambiguity

Laura Arnedo, Fermín Lizarraga, Santiago Sánchez Alegría · International Journal of Auditing · 2008 · 43 citations

Business, Accountancy, Accounting +12

The role of accounting accruals for the prediction of future cash flows: evidence from Spain

Laura Arnedo, Fermín Lizarraga, Santiago Sánchez Alegría · SERIEs · 2011 · 18 citations · Full text

Business, Accountancy, Accounting +11