The effect of mandatory audit firm rotation on audit quality and audit fees : empirical evidence from the Korean audit market
Soo Young Kwon, Youngdeok Lim, and Roger Simnett
| Year of publication: |
2014
|
|---|---|
| Authors: | Kwon, Soo Young ; Lim, Youngdeok ; Simnett, Roger |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 33.2014, 4, p. 167-195
|
| Subject: | audit firm rotation | audit fees | audit quality | audit hours | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Honorar | Fee (Remuneration) | Südkorea | South Korea | Jahresabschlussprüfung | Financial statement audit |