Mahdavi, Gholamhossein; Daryaei, Abbas Ali - In: Cogent economics & finance 5 (2017) 1, pp. 1-11
The purpose of this study is providing a framework for understanding the role of audit firm rotation in client expected value. And to explain the principles of client choice by auditor via specified models. We formalize this idea through stakeholder theory. Results show that the owners’...