Audit firm tenure disclosure and nonprofessional investors' perceptions of auditor independence : the mitigating effect of partner rotation disclosure

Sarah Judge, Brian M. Goodson, Chad M. Stefaniak

Year of publication:	2024
Authors:	Judge, Sarah ; Goodson, Brian M. ; Stefaniak, Chad M.
Subject:	audit report \| firm tenure disclosure \| independence \| investisseurs non professionnels \| investment decision-making \| nonprofessional investors \| partner rotation disclosure \| Unternehmenspublizität \| Corporate disclosure \| Wirtschaftsprüfung \| Financial audit \| Abschlussprüferrecht \| Audit regulation \| Jahresabschluss \| Financial statement \| Informationswert \| Information value \| Berichtswesen \| Reporting \| Anlageverhalten \| Behavioural finance \| Internes Kontrollsystem \| Internal control