Butcher, Kym; Harrison, Graeme; McKinnon, Jill; Ross, Philip - In: Accounting Research Journal 24 (2011) September, pp. 104-149
Purpose – The purpose of this paper is to examine what auditor and audit environmental attributes affect auditor appointment decisions in compulsory audit tendering, and whether the attributes affecting appointment of a new auditor (rotation) are consistent with or different from those...