Impact of auditor rotation on audit independence.

• المؤلفون الرئيسيون: Koo, Yee Ling., Tan, Wei Cheong., Yap, Siow Feei.
• مؤلفون آخرون: Foo, See Liang
• التنسيق: Final Year Project
• منشور في: 2008
• الموضوعات: DRNTU::Business::Auditing::Auditors
• الوصول للمادة أونلاين: http://hdl.handle.net/10356/9140

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...