Mandatory Audit Firm Rotation And Big4 Effect On Audit Quality: Evidence From South Korea
In South Korea, due to concurrent fnancial scandals, Korean legislators implemented two major audit policies in the 2000s; the mandatory audit “partner” rotation policy in 2000 and the mandatory audit “frm” rotation policy in 2006. The mandatory audit “frm” rotation policy was introduced as a mea...
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Main Authors: | Jong , seo Choi, Hyoung , joo Lim, Mal, Dafydd |
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Format: | Article |
Language: | English |
Published: |
Asian Academy of Management (AAM)
2017
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Subjects: | |
Online Access: | http://eprints.usm.my/37116/1/aamjaf13012017_1.pdf http://eprints.usm.my/37116/ http://web.usm.my/journal/aamjaf/aamjaf13012017/aamjaf13012017_1.pdf |
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