Developments in France regarding the mandatory rotation of auditors : do they enhance auditors' independence?
Year of publication: |
February 2017
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Authors: | Fournès Dattin, Christine |
Published in: |
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand. - Los Angeles [u.a.] : SAGE Publ., ISSN 1032-3732, ZDB-ID 1416503-X. - Vol. 22.2017, 1, p. 44-66
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Subject: | auditor | France | independence | listed companies | mandatory rotation | Frankreich | Wirtschaftsprüfung | Financial audit | Aktiengesellschaft | Listed company | Corporate Governance | Corporate governance | Abschlussprüferrecht | Audit regulation |
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