Determinants of voluntary change of the external audit firm in brazilian market
This paper aims to study the factors that influence the decision of voluntary change of the audit firm. In Brazil there is a requirement of compulsory replacement (audit rotation) for at least every 5 years and at intervals of 3 years for their rehiring. However, during the period of adoption of int...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Estadual de Maringá
2016-09-01
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| Series: | Enfoque : Reflexão Contábil |
| Subjects: | |
| Online Access: | http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/29460 |