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Keywords: auditor rotation
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Journal Articles
Journal of International Accounting Research (2018) 17 (3): 153–175.
Published: 01 September 2018
... by a rotation. Such analysis contributes to the prior archival studies on auditor rotation using indirect measures of perceived audit quality such as market reactions, the earnings response coefficient, and cost of capital ( Ghosh and Moon 2005 ; Higgs and Skantz 2006 ; Khurana and Raman 2006 ; Knechel...
