Disciplining role of auditor tenure and mandatory auditor rotation
Year of publication: |
2022
|
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Authors: | Dordzhieva, Aysa |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 2, p. 161-182
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Subject: | auditor independence | auditor rotation | audit quality | dynamic programming | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Abschlussprüferrecht | Audit regulation |
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