Mandatory Audit Firm Rotation for Listed Companies: The Effects in the Netherlands
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DOI: 10.1007/s40804-020-00193-w
Abstract: The Audit Regulation was adopted in 2014 to address many of the perceived failings in the market for statutory audits. It introduced mandatory audit firm rotation for public-interest entities, including listed companies, as of 17… read more here.
Keywords: audit; audit firm; firm rotation; mandatory audit ... See more keywords
How Investors Perceive Mandatory Audit Firm Rotation in Korea
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DOI: 10.3390/su11041089
Abstract: Credible audit quality is a precondition for a firm’s sustainability. External auditors offer assurance with regard to the uncertain factors that can jeopardize a firm’s sustainability and provide audit opinions that help investors assess risk.… read more here.
Keywords: mandatory audit; firm rotation; audit firm; audit ... See more keywords