Can clients of economically dependent auditors benefit from voluntary audit firm rotation? : an experiment with lenders
Year of publication: |
April 2018
|
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Authors: | Booker, K. |
Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 30.2018, 1, p. 63-67
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Subject: | Auditor independence | Voluntary firm rotation | Economic dependence | Financial statement reliability | Loan decisions | Experimental study | Wirtschaftsprüfung | Financial audit | Experiment | Dienstleistungsqualität | Service quality | Abschlussprüferrecht | Audit regulation |
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