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Keywords: mandatory auditor rotation
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Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (3): 51–73.
Published: 01 August 2016
... are interested in the factors that affect auditor independence and financial reporting quality. Data Availability: The data used are publicly available from the sources cited in the text. auditor independence earnings management discretionary accruals management discretion mandatory auditor rotation...