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Mandatory Audit Firm Rotation and Audit Quality

European Accounting Review, 2014
AbstractIn a setting where mandatory audit firm rotation has been effective for more than 20 years (i.e. Italy), we analyse changes in audit quality during the auditor engagement period. In our research setting, auditors are appointed for a three-year period and their term can be renewed twice up to a maximum of nine years.
Cameran, Mara   +2 more
openaire   +2 more sources

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