Please use this identifier to cite or link to this item:
Title: Impact of auditor rotation on audit independence.
Authors: Koo, Yee Ling.
Tan, Wei Cheong.
Yap, Siow Feei.
Keywords: DRNTU::Business::Auditing::Auditors
Issue Date: 2003
Abstract: This paper investigates the impact of mandatory rotation and the changes in incentive to earn potential economic rent on auditor independence. The case study revealed that mandatory rotation and retention increases the independence of auditors. The effect of expected litigation costs on independence was also tested and presented positive results.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

Files in This Item:
File Description SizeFormat 
  Restricted Access
399.35 kBAdobe PDFView/Open

Google ScholarTM


Items in DR-NTU are protected by copyright, with all rights reserved, unless otherwise indicated.