Impact of auditor rotation on audit independence.

• Main Authors: Koo, Yee Ling., Tan, Wei Cheong., Yap, Siow Feei.
• 其他作者: Foo, See Liang
• 格式: Final Year Project
• 出版: 2008
• 主題: DRNTU::Business::Auditing::Auditors
• 在線閱讀: 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...