Filipović, Ivica; Šušak, Toni; Lijić, Andrea - In: Business systems research : a system view accross … 12 (2021) 1, pp. 96-108
effect of auditor rotation on the relationship between the extent of financial manipulation and the type of auditor's opinion … auditor rotation in a current financial year on the relationship between financial manipulation and auditor's opinion, as well … between financial manipulation and auditor's opinion. Conclusions: It is not likely that auditors take earnings management …
