Business, Management and Accounting
3 years ago

Auditor Rotation Fails to Curb Financial Manipulation, Undermining Investor Trust

Business Systems Research Journal
The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion
Ivica Filipović, Toni Šušak, Andrea Lijić

Paper Summary

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The study looked at how changing auditors affects their opinions on financial statements. They found that auditor rotation can impact the type of opinion given, but it doesn't seem to influence how much financial manipulation is detected. The researchers used data from companies in Croatia over three years to reach these conclusions.