The impact of mandatory audit firm rotation on the ability of directors to discharge their statutory duties

Author:

Mcgregor Dale J1ORCID,Carpenter Riley1ORCID

Affiliation:

1. College of Accounting University of Cape Town

Publisher

Southern African Institute of Government Auditors

Reference78 articles.

1. Alles M Gray G 2014 Developing a Framework for the Role of Big Data in Auditing: A Synthesis of the Literature Unpublished Working Paper Rutgers Business School

2. Arkes H Blummer C 1985 The psychology of sunk costs Organizational Behavior and Human Decision Processes 35 1 124 140 http://dx.doi.org/10.1016/0749-5978(85)90049-4

3. Association of Certified Chartered Accountants (ACCA) 2015 Big data transforming how audits are carried out [Online]. Available from: https://www.accaglobal.com/pk/en/member/member/accounting-business/insights/big-data.html Accessed: 1 October 2020

4. Audit Analytics 2020 Monitoring the Audit Market in Europe: December 2020 [Online]. Available from: https://blog.auditanalytics.com/monitoring-the-audit-market-in-europe/ Accessed: 17 March 2021

5. Bam L 2017 Deloitte Response to the IRBA Consultation Paper (“The Paper”): Measures to Strengthen Auditor Independence [Online]. Available from: https://www.saica.co.za/portals/0/technical/assurance/Deloitte%20response%20to%20the%20IRBA%20Consultation%20Paper%2020%20January%202017.pdf Accessed: 10 September 2020

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1. Audit committee characteristics as determinants of non-audit fees in UK FTSE 350 companies;International Journal of Organizational Analysis;2023-10-24

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