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Keywords: cooling-off period
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Journal Articles
Does the Length of the Cooling-Off Period Affect Audit Quality?
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AUDITING: A Journal of Practice & Theory (2022) 41 (3): 149–174.
Published: 01 August 2022
...Rebecca Mattocks; Ting-Chiao Huang; Robyn A. Moroney; Ashna Prasad SUMMARY This paper examines the association between the length of the cooling-off period and audit quality: (1) when partners rotate back and (2) during the cooling-off period, ahead of an extension to the minimum cooling-off...
