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AUDITOR ROTATION DETERMINANTS IN THE REPUBLIC OF CROATIA
Economic and Social Development : 99th International Scientific Conference on Economic and Social Development : Book of Proceedings, 2023Ethical behavior and auditor independence are pillars of quality external audit. How long an auditor can continuously audit his client’s financial statements is a question that has been debated for many years by the auditing profession, especially regulators. Those who advocate the mandatory rotation of auditors believe that longer mandates of auditors
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Mandatory auditor rotation, audit fees and audit quality
2010In this paper we examine some of the costs and benefits associated with mandatory audit firm rotation using data from Italy, where mandatory audit firm rotation has been in place since 1975. Previous studies on the subject did not find consistent evidence on the association between audit quality and mandatory audit firm rotation, but they omit to ...
CORBELLA, Silvano +3 more
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The Effects of Mandatory Auditor Rotation on Low Balling and Auditor Independence
publishedBleibtreu, Christopher, Stefani, Ulrike
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Crash Risk and the Auditor–Client Relationship
Contemporary Accounting Research, 2017Jeffrey L Callen, Xiaohua Fang
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A Political–economic Analysis of Auditor Reporting and Auditor Switches
Review of Accounting Studies, 2006Lai Lan Phyllis Mo, Zhenpin Lin
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Financial Auditor and Sustainability Reporting: Does it matter?
Corporate Social Responsibility and Environmental Management, 2018Belén Fernández-Feijoo Souto +1 more
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Auditor Choice and Its Implications for Group‐Affiliated Firms
Contemporary Accounting Research, 2017Yinqi Zhang
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Controlling Shareholder’s Share Pledging and Firm’s Auditor Choice
Emerging Markets Finance and Trade, 2020Yan Zhang
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