Will mandatory audit firm rotation reduce audit market concentration in South Africa?
Purpose: Deconcentrating the audit market was one of the stated objectives of the proposed mandatory audit firm rotation (MAFR) ruling in South Africa. With MAFR being a contentious topic, this study aimed to explore the possible effect of MAFR on audit market concentration in South Africa in antici...
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| Format: | Article |
| Language: | English |
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AOSIS
2021-07-01
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| Series: | South African Journal of Business Management |
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| Online Access: | https://sajbm.org/index.php/sajbm/article/view/2426 |