Impact of auditor rotation on audit independence.

• 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
• Institution: Nanyang Technological University

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...