The influence of pseudo auditor rotation on audit quality : new evidence
Rahmat Febrianto, Fitria Dini, Dela Audina, Yuskar Yuskar, Verni Juita
Year of publication: |
2017
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Authors: | Febrianto, Rahmat ; Dini, Fitria ; Audina, Dela ; Yuskar, Yuskar ; Juita, Verni |
Published in: |
Australasian accounting business and finance journal : AABF. - Wollongong, NSW : Univ., ISSN 1834-2019, ZDB-ID 2551029-0. - Vol. 11.2017, 4, p. 71-85
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Subject: | audit quality | auditor switching | discretionary accruals | pseudo and pure mandatory rotation | voluntary rotation | Indonesia | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Indonesien | Bilanzpolitik | Accounting policy | Rückstellung | Accrual |
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