haku: @author Sen, P. K. / yhteensä: 3
viite: 2 / 3
| Tekijä: | Gietzmann, M. B. Sen, P. K. |
| Otsikko: | Improving auditor independence through selective mandatory rotation |
| Lehti: | International Journal of Auditing
2002 : JUL, VOL. 6:2, p. 183-210 |
| Asiasana: | AUDITORS |
| Vapaa asiasana: | INDEPENDENCE ROTATION |
| Kieli: | eng |
| Tiivistelmä: | 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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