The Public Repercussions of Mandatory Audit Rotation and an Empirical Research in the UK Market

Sun, Ding (2006) The Public Repercussions of Mandatory Audit Rotation and an Empirical Research in the UK Market. [Dissertation (University of Nottingham only)] (Unpublished)

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Abstract

This paper focuses on the attitudes of public companies to the mandatory auditor rotation, especially mandatory audit firm rotation. The existing literatures and important empirical studies, mainly referring to the advantages and disadvantages of mandatory auditor rotation, are

reviewed and discussed in detail. A quantitative research is

performed to exam the characteristics of companies that switch audit firms on the UK market. It finds that the UK public hold positive attitudes to mandatory audit firm rotation, and the mandatory rotation may lead to more audit failures.

Item Type: Dissertation (University of Nottingham only)
Depositing User: EP, Services
Date Deposited: 07 Feb 2007
Last Modified: 16 Oct 2016 14:16
URI: http://eprints.nottingham.ac.uk/id/eprint/20508

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