Retain or rotate : the association between frequent auditor switching and audit quality
Elizabeth N. Cowle, Ryan P. Decker, Stephen P. Rowe
| Year of publication: |
2023
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|---|---|
| Authors: | Cowle, Elizabeth N. ; Decker, Ryan P. ; Rowe, Stephen P. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 37.2023, 3, p. 79-101
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| Subject: | audit quality | audit firm rotation | auditor changes | audit opinion | client acceptance | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/HORIZONS-2022-018 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014370653