The Influence of Pseudo Auditor Rotation on Audit Quality: New Evidence

The objectives of this research are twofold, to test the audit quality of companies that change their auditors either voluntarily or mandatorily and to test the financial characteristics as a factor for an accounting firm to engage in pseudo mandatory rotation. Since 2002, Indonesia has had legislat...

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Bibliographic Details
Main Authors: Rahmat Febrianto, Fitria Dini, Dela Audina, Yuskar Yuskar, Verni Juita
Format: Article
Language:English
Published: University of Wollongong 2017-12-01
Series:Australasian Accounting, Business and Finance Journal
Subjects:
Online Access:http://ro.uow.edu.au/aabfj/vol11/iss4/6/