The link between in- and external rotation of the auditor and the quality of financial accounting and external audit
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- Donato Masciandaro, 2016. "Banking Supervision Outsourcing: Economics, Rules and Drivers," BAFFI CAREFIN Working Papers 1616, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
- Ioan-Bogdan ROBU & Maria GROSU & Costel ISTRATE, 2016. "The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-65, January.
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- Donato Masciandaro & Davide Romelli, 2017. "Banking Supervision and External Autditors: What works best?," BAFFI CAREFIN Working Papers 1746, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
- Michal Šindelář, 2016. "Rotation of auditors of companies listed on the stock market of the Prague Stock Exchange," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(3), pages 59-71.
More about this item
KeywordsLow balling; Expectation gap; Audit quality; Empirical audit research; Accounting policy; Auditor independence; M4; H1; K2; G3;
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
- H1 - Public Economics - - Structure and Scope of Government
- K2 - Law and Economics - - Regulation and Business Law
- G3 - Financial Economics - - Corporate Finance and Governance
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