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The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion

Author

Listed:
  • Filipović Ivica
  • Šušak Toni
  • Lijić Andrea

    (University of Split, University Department of Forensic Sciences, Croatia)

Abstract

Background: Since external auditors possess the expertise necessary for detecting manipulations in financial statements, they should also take into account earnings management that could lead to it. In that context, auditor’s independence, which can be affected by auditor’s rotation, is of utmost importance.

Suggested Citation

  • Filipović Ivica & Šušak Toni & Lijić Andrea, 2021. "The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion," Business Systems Research, Sciendo, vol. 12(1), pages 96-108, May.
    • Handle: RePEc:bit:bsrysr:v:12:y:2021:i:1:p:96-108:n:3
    DOI: 10.2478/bsrj-2021-0007
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    References listed on IDEAS

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    More about this item

    Keywords

    auditor’s opinion; auditor rotation; earnings management; financial manipulation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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