Search Results - subject:"mandatory rotation"

Mandatory rotation of audit firms and auditors in Greece

Polychronidou, Persefoni; Drogalas, George; … - In: International journal of disclosure and governance 17 (2020) 2/3, pp. 141-154

Persistent link: https://www.econbiz.de/10012590101

The effects of audit firms rotation : an event study in Chile

Aninat, Antonio; Bustos, Álvaro; Riutort, Julio - 2016

Persistent link: https://www.econbiz.de/10011565920

Examination of Auditor Acceptance of Dysfunctional Behavior Using a Heuristic Model

Ghorbanpour, Zahra; Dehnavi, Hasan Dehghan; Heyrani, Forough - In: International Journal of Academic Research in … 4 (2014) 1, pp. 41-51

consisted of parameters including locus of control, acceptance of dysfunctional behavior, mandatory rotation, organizational …

Persistent link: https://www.econbiz.de/10010736792

Does audit quality improve after the implementation of mandatory audit partner rotation?

Monroe, Gary S.; Hossain, Sarowar - In: Journal of accounting & management information systems … 12 (2013) 2, pp. 263-279

We investigate whether audit partner tenure and audit quality associations remain significant after the implementation of mandatory audit partner rotation. Carey and Simnett (2006) report a significant negative association between long audit partner tenure and the propensity to issue qualified...

Persistent link: https://www.econbiz.de/10010338870

Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?

MONROE, Gary; HOSSAIN, Sarowar - In: Journal of Accounting and Management Information Systems 12 (2013) 2, pp. 263-279

Persistent link: https://www.econbiz.de/10010684943

Audit firm tenure and audit quality implied by discretionary accruals and modified opinions : evidence from Turkey

Turel, Ahmet; Taş, Nihat; Genç, Mustafa; Özden, Burcu - In: Acta Universitatis Danubius / Oeconomica 13 (2017) 1, pp. 181-190

Persistent link: https://www.econbiz.de/10011960926

Developments in France regarding the mandatory rotation of auditors : do they enhance auditors' independence?

Fournès Dattin, Christine - In: Accounting history : journal of the Accounting History … 22 (2017) 1, pp. 44-66

Persistent link: https://www.econbiz.de/10011773342

The influence of pseudo auditor rotation on audit quality : new evidence

Febrianto, Rahmat; Dini, Fitria; Audina, Dela; Yuskar, … - In: Australasian accounting business and finance journal : AABF 11 (2017) 4, pp. 71-85

Persistent link: https://www.econbiz.de/10011919904

Competition in the audit market : policy implications

Gerakos, Joseph; Syverson, Chad - In: Journal of accounting research 53 (2015) 4, pp. 725-775

Persistent link: https://www.econbiz.de/10011373224

Audit firm rotation : concerns and considerations

Chan, Kam C.; Farrell, Barbara; Healy, Patricia - In: The journal of applied business research 30 (2014) 1, pp. 227-232

Persistent link: https://www.econbiz.de/10010252069