Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/9140
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.
URI: http://hdl.handle.net/10356/9140
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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