The aim of this research is to empirically test in the Italian setting the effectiveness of the mandatory rotation rule. Evaluating its effectiveness is a complex process, due to the fact that there are a lot of theoretical arguments for and against this rule. So a sound empirical study has to deal with a limited number of these. We adopt two different perspectives, namely: auditor competition and audit quality.
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Titolo: | The Effect of Audit Firm Mandatory Rotation Rule |
Data di pubblicazione: | 2011 |
Autori: | |
Autori: | Cameran, Mara; Pettinicchio, ANGELA KATE |
Titolo del libro: | Vers quelle régulation de l'audit faut-il aller ? |
Tutti i curatori: | Marie-Anne Frison-Roche |
ISBN: | 9782275037578 |
Abstract: | The aim of this research is to empirically test in the Italian setting the effectiveness of the mandatory rotation rule. Evaluating its effectiveness is a complex process, due to the fact that there are a lot of theoretical arguments for and against this rule. So a sound empirical study has to deal with a limited number of these. We adopt two different perspectives, namely: auditor competition and audit quality. |
Appare nelle tipologie: | 20 - Contributions to volume, chapters or articles / Contributo in volume Capitolo o Saggio Scientifico |
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