search query: @journal_id 1650 / total: 98
reference: 28 / 98
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. |
SCIMA