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Keywords: Mandatory auditor rotation
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Journal Articles
The perceived association between audit rotation and audit quality: evidence from the UAE
Available to Purchase
Journal of Accounting in Emerging Economies (2020) 10 (3): 345–377.
Published: 20 May 2020
... Mandatory auditor rotation Voluntary auditor rotation United Arab Emirates ADAA One of the crucial issues in audit regulation is the role of AR in improving AQ (Daniels and Booker, 2011). A study of 37 countries found that most of the developing economies have laws and regulations on AR...
