Mandatory audit firm and audit partner rotation

• Main Authors: Sayyar, Hamed, Basiruddin, Rohaida, Abdul Rasid, Siti Zaleha
• 格式: Article
• 出版: IISTE 2014
• 主題: H Social Sciences (General); K Law (General)
• 在線閱讀: http://eprints.utm.my/id/eprint/59831/; http://www.iiste.org/Journals/index.php/EJBM/article/download/14984/15714

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...