Widyaningsih, Inas Aisyah; Harymawan, Iman; … - In: Cogent Business & Management 6 (2019), pp. 1-15
This paper examines whether the changes in audit rotation policy affect the relationship between audit firm rotation and audit quality in Indonesia. This study uses 2,403 observations from 371 firms listed on the IDX for the period 2010-2017. This study uses Ordinary Least Squares regression to...