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美国强制审计合伙人轮岗和审计质量

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE
Auditing-A Journal of Practice & Theory Pub Date : 2020-08-01 DOI:10.2308/ajpt-18-152
H. Kuang, Huimin Li, Matthew G. Sherwood, Robert L. Whited
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引用次数: 15

摘要

本研究使用从SEC文件中手工收集的强制性合伙人轮换事件样本来调查美国强制性审计合伙人轮换与审计质量之间的关系。
本文章由计算机程序翻译，如有差异，请以英文原文为准。
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Mandatory Audit Partner Rotations and Audit Quality in the United States
This study uses a sample of mandatory partner rotation events hand-collected from SEC filings to investigate the relation between mandatory audit partner rotation and audit quality in the United St...
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来源期刊
Auditing-A Journal of Practice & Theory
Auditing-A Journal of Practice & Theory BUSINESS, FINANCE-
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍： AUDITING contains technical articles as well as news and reports on current activities of the association.
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