Mandatory Auditor Rotation: A Means of Reducing the Expectation Gap?

The Paper analyzes wheather mandatory auditor rotation is means to reduce an expectation gap caused by moral hazard problems. The analysis is divided into two parts with reference to the two different types of auditor rotation systems: (1) rotation of audit firms, and (2) rotation of audit partners.In the case of mandatory rotation of audit firms, it can be shown by a multi-period agency model that the first best solution...

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Year of publication:	2002-03-01
Authors:	Weißenberger, Barbara E.
Institutions:	Institut für Wirtschaftswissenschaft <Gießen>
Subject:	Controlling \| controlling \| Stochastik

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Extent:	233472 bytes 19 p. application/pdf
Series:	Arbeitspapiere Professur für BWL IV – Controlling und integrierte Rechnungslegung Universität Giessen - Publikationen 2002-03 AP/1/E
Type of publication:	Book / Working Paper
Language:	English
Classification:	C72 - Noncooperative Games ; G18 - Government Policy and Regulation ; M40 - Accounting and Auditing. General ; Corporate statistics and corporate cost accounting ; Individual Working Papers, Preprints ; No country specification
Source:	USB Cologne (business full texts)

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