Do different cooling-off modes affect audit quality? : A study based on the audit rotation system in China
Huanmin Yan, Hangyu Jiang, Haodong Zhao, Ziling Geng and Fang Hu
| Year of publication: |
2025
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| Authors: | Yan, Huanmin ; Jiang, Hangyu ; Zhao, Haodong ; Geng, Ziling ; Hu, Fang |
| Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 32.2025, 3, p. 551-569
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| Subject: | “non-substantive” cooling-off mode | “substantive” cooling-off mode | Audit quality | auditor rotation | cooling-off period | China | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Qualitätsmanagement | Quality management |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/16081625.2024.2309382 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015415152