The anticipation of mandatory audit firm rotation and audit quality
Christian Friedrich, Nicolas Pappert, Reiner Quick
| Year of publication: |
2023
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|---|---|
| Authors: | Friedrich, Christian ; Pappert, Nicolas ; Quick, Reiner |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 22.2023, 1, p. 59-81
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| Subject: | mandatory audit firm rotation | auditor change | audit quality | discretionary accruals | abnormal working capital accruals | total accruals | earnings management | audit report lag | audit fees | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Jahresabschlussprüfung | Financial statement audit | Honorar | Fee (Remuneration) |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JIAR-2021-095 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014295531