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Author: | Vanstraelen, Ann |
Title: | Impact of renewable long-term audit mandates on audit quality |
Journal: | European Accounting Review
2000 : VOL. 9:3, p. 419-442 |
Index terms: | AUDITORS AUDITING QUALITY |
Language: | eng |
Abstract: | The article studies the impact of renewable long-term audit mandates on audit quality, which is considered from the financial statements external users' perspective. The author aims to clarify whether the renewable long-term audit mandates have an impact on the auditor's reporting behaviour and on auditor independence. |
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