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Keywords: Pseudo-rotation
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Journal Articles
Auditor rotations and audit quality: A perspective from cumulative number of audit partner and audit firm rotations
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2019) 27 (4): 639–660.
Published: 24 October 2019
..., and one of them is it can bring a fresh look to audit tasks and subsequently improve audit quality. Moreover, audit itself can help a client to improve its financial reporting. However, ineffective communication between predecessor and successor audit partners or audit firms, and pseudo-rotation can...
