Zobrazeno 1 - 2
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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