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How do various forms of auditor rotation affect audit quality? : evidence from China

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Rotate back or not after mandatory audit partner rotation?

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How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China

Firth, Michael - 2011

The Enron/Arthur Andersen scandal has raised concerns internationally about auditor independence, audit quality, and the need for regulatory action such as mandatory auditor rotation. China's unique institutional features provide us with a setting in which to compare comprehensively the various...

Persistent link: https://www.econbiz.de/10013123922

Mandatory internal control audits, audit adjustments, and financial reporting quality : evidence from China

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