Business, Management and Accounting
3 years ago

Mandatory Auditor Rotation Boosts Accountability, Safeguards Investments

1 view
SSRN Electronic Journal
Early Adopters of Mandatory Auditor Rotation and Audit Quality
Christian Friedrich, Nicolas Pappert, Reiner Quick

Paper Summary

The article examines the impact of mandatory auditor rotation on audit quality. The researchers found that companies that switched auditors more frequently had higher audit quality compared to those with longer auditor tenures. This suggests that mandatory rotation of auditors can improve the quality of audits.

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