search query: @freeterm INDEPENDENCE / total: 6
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| Author: | Gietzmann, M. B. Sen, P. K. |
| Title: | Improving auditor independence through selective mandatory rotation |
| Journal: | International Journal of Auditing
2002 : JUL, VOL. 6:2, p. 183-210 |
| Index terms: | AUDITORS |
| Freeterms: | INDEPENDENCE ROTATION |
| Language: | eng |
| Abstract: | When an auditor receives significant fee income from one client it has often been suggested that reappointment concerns may dilute auditors incentives to maintain independence from management. A possible response to this issue could be to mandate the rotation of auditors. However this is costly since new auditors must repeatedly invest in learning a new client's accounting system. In this research the authors build a model to formally analyze this trade-off. |
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