The effects of auditor reputation, financial condition, and potential intensive economy on artificial auditor rotation
نویسندگان
چکیده
منابع مشابه
Auditor tenure and rotation
There has been a long-standing debate as to the relative merits of mandatory auditor rotation. In the United States (US), Section 203 of the Sarbanes-Oxley Act (2002) (SOX) requires rotation of the lead engagement partner and the concurring review partner at least once every five years. Section 207 also requires a study on the potential effects of mandatory audit firm rotation. After conducting...
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Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches Author(s): Siew Hong Teoh Reviewed work(s): Source: Journal of Accounting Research, Vol. 30, No. 1 (Spring, 1992), pp. 1-23 Published by: Wiley-Blackwell on behalf of Accounting Research Center, Booth School of Business, University of Chicago Stable URL: http://www.jstor.org/stable/2491089 . Accessed: 17/08/201...
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ژورنال
عنوان ژورنال: Journal of Economics, Business & Accountancy Ventura
سال: 2015
ISSN: 2088-785X,2087-3735
DOI: 10.14414/jebav.v18i2.455