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
Khairul Anuar Kamarudin, Ainul Islam, Wan Adibah Wan Ismail, Mosammet Asma Jahan
| 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
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| Subject: | audit fees | auditing and reporting standards | auditor competition | mandatory audit firm rotation | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Dienstleistungsqualität | Service quality | Bilanzpolitik | Accounting policy | IFRS | Jahresabschlussprüfung | Financial statement audit | Schwellenländer | Emerging economies | Berichtswesen | Reporting |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/ijau.12276 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013184339