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Keywords: auditor rotation
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Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2012) 12 (1): 1–15.
Published: 01 December 2012
.... January 2012 2012 auditor tenure auditor rotation financial reporting quality discretionary accruals The purpose of this study is to provide empirical evidence concerning the viability of ongoing consideration of mandatory audit firm rotation from a public policy perspective. We...