Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Rebecca Mattocks"'
Publikováno v:
AUDITING: A Journal of Practice & Theory. 41:149-174
SUMMARY This paper examines the association between the length of the cooling-off period and audit quality: (1) when partners rotate back and (2) during the cooling-off period, ahead of an extension to the minimum cooling-off period requirement in Au
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e4798f9b89199d9d1ee77367713b7a99
https://doi.org/10.2308/ajpt-19-091
https://doi.org/10.2308/ajpt-19-091
Publikováno v:
SSRN Electronic Journal.
Several countries have implemented a policy of mandatory partner rotation (MPR) in response to concerns around auditor independence. Integrated within MPR requirements, minimum cooling-off periods regulate audit quality at the time of a rotation-back
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::53a84230e58e6406f8f96c0963c46bd2
https://doi.org/10.2139/ssrn.3302355
https://doi.org/10.2139/ssrn.3302355
Autor:
Hoang, Hien1 (AUTHOR), Phang, Soon‐Yeow2 (AUTHOR) soon-yeow.phang@monash.edu
Publikováno v:
Contemporary Accounting Research. Summer2023, Vol. 40 Issue 2, p868-896. 29p.
Autor:
Hoang, Hien1 (AUTHOR), Moroney, Robyn2 (AUTHOR), Phang, Soon‐Yeow3 (AUTHOR), Xiao, Xinning3 (AUTHOR) xinning.xiao@monash.edu
Publikováno v:
Accounting & Finance. Sep2023, Vol. 63 Issue 3, p3325-3349. 25p. 5 Charts, 4 Graphs.
Autor:
Mattocks, Rebecca1 (AUTHOR), Huang, Ting-Chiao1 (AUTHOR), Moroney, Robyn A.2 (AUTHOR), Prasad, Ashna1 (AUTHOR)
Publikováno v:
Auditing: A Journal of Practice & Theory. Aug2022, Vol. 41 Issue 3, p149-174. 26p. 13 Charts.