Costs of mandatory periodic audit partner rotation : evidence from audit fees and audit timeliness
Divesh S. Sharma, Paul N. Tanyi, Barri A. Litt
| Year of publication: |
February 2017
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|---|---|
| Authors: | Sharma, Divesh S. ; Tanyi, Paul N. ; Litt, Barri A. |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 36.2017, 1, p. 129-149
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| Subject: | partner rotation | partner change | audit fees | audit report lag | audit firm rotation | audit delay | industry specialist | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Dienstleistungsqualität | Service quality | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ajpt-51515 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011670144