Developments in France regarding the mandatory rotation of auditors: Do they enhance auditors' independence?

Mandatory rotation of auditors or of audit firms has been the subject of extensive debate among academics, professionals, and regulators, especially since the financial crisis of the 2000s. Does rotation enhance auditors' independence and audit quality? The research evidence on the impact of ma...

Ausführliche Beschreibung

Gespeichert in:

Bibliographische Detailangaben
Veröffentlicht in:	Accounting history 2017-02, Vol.22 (1), p.44-66
1. Verfasser:	Dattin, Christine Fournès
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountant independence Accounting Accounting firms Attitudes Audit engagements Audit quality Auditing Auditing profession Auditor changes Auditors Audits Business administration CPAs Economic crisis Financial statements Humanities and Social Sciences Independent study Mandates Professionals Professions Regulation Tenure
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!

Schreiben Sie den ersten Kommentar!