Impact of auditor rotation on audit independence.

This paper investigates the impact of mandatory rotation and the changes in incentive to earn potential economic rent on auditor independence. The case study revealed that mandatory rotation and retention increases the independence of auditors. The effect of expected litigation costs on independence...

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Bibliographic Details
Main Authors:	Koo, Yee Ling., Tan, Wei Cheong., Yap, Siow Feei.
Other Authors:	Foo, See Liang
Format:	Final Year Project
Published:	2008
Subjects:	DRNTU::Business::Auditing::Auditors
Online Access:	http://hdl.handle.net/10356/9140
Tags:	Add Tag No Tags, Be the first to tag this record!
Institution:	Nanyang Technological University

id	sg-ntu-dr.10356-9140
record_format	dspace
spelling	sg-ntu-dr.10356-91402023-05-19T06:09:01Z Impact of auditor rotation on audit independence. Koo, Yee Ling. Tan, Wei Cheong. Yap, Siow Feei. Foo, See Liang Nanyang Business School DRNTU::Business::Auditing::Auditors This paper investigates the impact of mandatory rotation and the changes in incentive to earn potential economic rent on auditor independence. The case study revealed that mandatory rotation and retention increases the independence of auditors. The effect of expected litigation costs on independence was also tested and presented positive results. 2008-09-24T07:29:01Z 2008-09-24T07:29:01Z 2003 2003 Final Year Project (FYP) http://hdl.handle.net/10356/9140 Nanyang Technological University application/pdf
institution	Nanyang Technological University
building	NTU Library
continent	Asia
country	Singapore Singapore
content_provider	NTU Library
collection	DR-NTU
topic	DRNTU::Business::Auditing::Auditors
spellingShingle	DRNTU::Business::Auditing::Auditors Koo, Yee Ling. Tan, Wei Cheong. Yap, Siow Feei. Impact of auditor rotation on audit independence.
description	This paper investigates the impact of mandatory rotation and the changes in incentive to earn potential economic rent on auditor independence. The case study revealed that mandatory rotation and retention increases the independence of auditors. The effect of expected litigation costs on independence was also tested and presented positive results.
author2	Foo, See Liang
author_facet	Foo, See Liang Koo, Yee Ling. Tan, Wei Cheong. Yap, Siow Feei.
format	Final Year Project
author	Koo, Yee Ling. Tan, Wei Cheong. Yap, Siow Feei.
author_sort	Koo, Yee Ling.
title	Impact of auditor rotation on audit independence.
title_short	Impact of auditor rotation on audit independence.
title_full	Impact of auditor rotation on audit independence.
title_fullStr	Impact of auditor rotation on audit independence.
title_full_unstemmed	Impact of auditor rotation on audit independence.
title_sort	impact of auditor rotation on audit independence.
publishDate	2008
url	http://hdl.handle.net/10356/9140
_version_	1770563822221787136

Impact of auditor rotation on audit independence.

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