The effect of audit firm tenure and audit firm switching on auditor reporting quality: The case of going concern opinion

• Main Authors: Shafie, Rohami, Md Yusof, Mohd 'Atef, Md Hussain, Md Hairi
• 格式: Conference or Workshop Item
• 语言: English
• 出版: 2004
• 主题: HF5601 Accounting
• 在线阅读: http://repo.uum.edu.my/10433/1/The%20effect%20of%20audit%20firm%20tenure%20and%20audit%20firm%20switching%20on%20auditor%20reporting%20quality.pdf; http://repo.uum.edu.my/10433/

The issue of audit tenure has been discussed since four decades age. Nowadays, due to the recent corporate scandals in the United States, the issue is discussed together with auditor independence that led to companies’ demise. Mandatory audit rotation debates come from the arguments that long audit...