Fresh-look effect of audit firm and audit partner rotations? : evidence from European key audit matters
Year of publication: |
2025
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Authors: | Federsel, Florian Philipp |
Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 29.2025, 1, p. 160-187
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Subject: | audit firm rotation | audit partner rotation | auditor change | auditor switch | fresh look | key audit matters | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Jahresabschlussprüfung | Financial statement audit |
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