Laissez-faire or mandatory auditor rotation: The case of audit firm tenure and audit firm switching

• 主要な著者: Shafie, Rohami, Md Yusof, Mohd 'Atef, Md Hussain, Md Hairi
• フォーマット: Conference or Workshop Item
• 言語: English
• 出版事項: 2004
• 主題: HF5601 Accounting
• オンライン･アクセス: http://repo.uum.edu.my/10434/1/Laissez-faire%20or%20mandatory%20auditor%20rotation.pdf; http://repo.uum.edu.my/10434/

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. Therefore, this study attempts to investigate the situation in Malaysia w...