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...
Main Authors: | , , , , |
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Format: | Article |
Language: | English |
Published: |
University of Wollongong
2017-12-01
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Series: | Australasian Accounting, Business and Finance Journal |
Subjects: | |
Online Access: | http://ro.uow.edu.au/aabfj/vol11/iss4/6/ |