Nieves Gómez Aguilar

Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain

Emiliano Ruiz Barbadillo, Nieves Gómez Aguilar, Nieves Carrera · Auditing A Journal of Practice & Theory · 2009 · 167 citations

Continuous Auditing, Accounting Practice, Law +17

Audit quality and the going-concern decision-making process: Spanish evidence

Emiliano Ruiz Barbadillo, Nieves Gómez Aguilar, Cristina de Fuentes Barberá et al. · European Accounting Review · 2004 · 146 citations

Financial Perspective, Auditing, Spanish Evidence +13

Do Spanish Firms Change Auditor to Avoid a Qualified Audit Report?

Nieves Gómez Aguilar, Emiliano Ruiz Barbadillo · International Journal of Auditing · 2003 · 52 citations

Continuous Auditing, Firm Performance, Auditing +16

Managerial dominance and audit committee independence in Spanish corporate governance

Emiliano Ruiz Barbadillo, Estíbaliz Biedma López, Nieves Gómez Aguilar · Journal of Management & Governance · 2007 · 44 citations

Auditing, Ownership Structure, Governance Framework +10

Mandatory audit firm rotation in Spain: a policy that was never applied

Nieves Carrera, Nieves Gómez Aguilar, Christopher Humphrey et al. · Accounting Auditing & Accountability Journal · 2007 · 34 citations

Auditing, Continuous Auditing, Securities Law +14