Mandatory audit firm and audit partner rotation
Mandatory audit partner and audit firm rotation are important part of audit quality component. Some regulators and scholars believe that auditor rotation shows auditor’s independence in the audit context. In order to achieve high audit quality, most of the researchers agree on as a result of auditor...
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| 主要な著者: | , , |
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| フォーマット: | 論文 |
| 出版事項: |
IISTE
2014
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| 主題: | |
| オンライン･アクセス: | http://eprints.utm.my/id/eprint/59831/ http://www.iiste.org/Journals/index.php/EJBM/article/download/14984/15714 |
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