Costs and benefits of mandatory audit firm rotation: initial engagement experience of audit committee chairs and engagement partners-Reference-Cited by-同舟云学术

Costs and benefits of mandatory audit firm rotation: initial engagement experience of audit committee chairs and engagement partners

Published:2022-10-27 Issue: Volume: Page:1-27
ISSN:0155-9982
Container-title:Accounting Forum
language:en
Short-container-title:Accounting Forum

Author:

Harber Michael¹^ORCID,Duboisée de Ricquebourg Alan²^ORCID,Maroun Warren³^ORCID

Affiliation:

1. School of Law and Business, The University of Notre Dame, Fremantle, Australia

2. Accounting and Finance, Leeds University Business School, University of Leeds, Woodhouse, UK

3. School of Accountancy, University of the Witwatersrand, Johannesburg, South Africa

Publisher

Informa UK Limited

Subject

Finance,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/01559982.2022.2130812

Reference82 articles.

1. ACF. (2017). Audit committee forum: Comment letter on IRBA’s consultation paper regarding MAFR. https://static.pmg.org.za/170215KPMG_MAFR_SUBMISSION_B.pdf

2. Findings on the Effects of Audit Firm Rotation on the Audit Process under Varying Strengths of Corporate Governance

3. Audit Firm Tenure, Non-Audit Services, and Internal Assessments of Audit Quality

4. An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients

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