Network analysis of audit partner rotation
Year of publication: |
2022
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Authors: | Pittman, Jeffrey A. ; Wang, Lin ; Wu, Donghui |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 39.2022, 2, p. 1085-1119
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Subject: | audit partner rotation | audit quality | auditor independence | client defections | information transfer | networks | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Abschlussprüferrecht | Audit regulation | Jahresabschlussprüfung | Financial statement audit | Unternehmensnetzwerk | Business network |
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