The effect of mandatory audit firm rotation and the auditing and reporting standards on the auditor competition and audit fees relationship : evidence from emerging markets
Year of publication: |
2022
|
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Authors: | Khairul Anuar Kamarudin ; Islam, Ainul ; Wan Adibah Wan Ismail ; Jahan, Mosammet Asma |
Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 26.2022, 2, p. 252-278
|
Subject: | audit fees | auditing and reporting standards | auditor competition | mandatory audit firm rotation | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Jahresabschlussprüfung | Financial statement audit | Dienstleistungsqualität | Service quality | Bilanzpolitik | Accounting policy |
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