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Volumn 20, Issue 3, 2005, Pages 235-248

Mandatory auditor rotation and retention: Impact on market share

Author keywords

Auditors; Freedom; Market share; Operations management; Retention

Indexed keywords


EID: 17744371920     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900510585582     Document Type: Article
Times cited : (17)

References (14)
  • 4
    • 0013067561 scopus 로고    scopus 로고
    • "The international debate over mandatory auditor rotation: A conceptual research framework"
    • Catanach, A.H. and Walker, P.L. (1999), "The international debate over mandatory auditor rotation: A conceptual research framework", Journal of International Accounting, Auditing, and Taxation, Vol. 8, pp. 43-66.
    • (1999) Journal of International Accounting, Auditing, and Taxation , vol.8 , pp. 43-66
    • Catanach, A.H.1    Walker, P.L.2
  • 6
    • 0035602480 scopus 로고    scopus 로고
    • "An experimental investigation of retention and rotation requirements"
    • Dopuch, N., King, R.R. and Schwartz, R. (2001), "An experimental investigation of retention and rotation requirements", Journal of Accounting Research, Vol. 39 No. 1, pp. 93-117.
    • (2001) Journal of Accounting Research , vol.39 , Issue.1 , pp. 93-117
    • Dopuch, N.1    King, R.R.2    Schwartz, R.3
  • 7
    • 0003398227 scopus 로고    scopus 로고
    • General Accounting Office report to the ranking minority member, on Commerce, House of Representatives, Washington, DC
    • General Accounting Office (1996), The Accounting Profession - Major Issues: Progress and Concerns, report to the ranking minority member, on Commerce, House of Representatives, Washington, DC.
    • (1996) The Accounting Profession - Major Issues: Progress and Concerns
  • 8
    • 17744382711 scopus 로고    scopus 로고
    • "Improving auditor independence through selective mandatory rotation"
    • paper presented at 2000 American Accounting Association Annual Meeting, Philadelphia, PA
    • Gietzmann, M.B. and Sen, P.K. (2001), "Improving auditor independence through selective mandatory rotation", paper presented at 2000 American Accounting Association Annual Meeting, Philadelphia, PA.
    • (2001)
    • Gietzmann, M.B.1    Sen, P.K.2
  • 10
    • 0004197383 scopus 로고
    • National Commission on Fraudulent Financial Reporting (Treadway Commission), AICPA, New York, NY
    • National Commission on Fraudulent Financial Reporting (1987), Report of the National Commission on Fraudulent Financial Reporting (Treadway Commission), AICPA, New York, NY.
    • (1987) Report of the National Commission on Fraudulent Financial Reporting
  • 11
    • 17744391497 scopus 로고
    • United States Securities and Exchange Commission Office of the Chief Accountant, United States Securities and Exchange Commission, Washington, DC
    • United States Securities and Exchange Commission (1994), Staff Report Office of the Chief Accountant, United States Securities and Exchange Commission, Washington, DC.
    • (1994) Staff Report
  • 12
    • 0010151517 scopus 로고
    • United States Senate Subcommittee on Reports, Accounting, and Management of the Committee on Government Operations Metcalf Committee Staff, US Government Printing Office, Washington, DC
    • United States Senate Subcommittee on Reports, Accounting, and Management of the Committee on Government Operations (1976), The Accounting Establishment, Metcalf Committee Staff, US Government Printing Office, Washington, DC.
    • (1976) The Accounting Establishment
  • 13
    • 0039724958 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA) AICPA, New York, NY
    • American Institute of Certified Public Accountants (AICPA) (1997), The Report of the Special Committee on Assurance Services, AICPA, New York, NY.
    • (1997) The Report of the Special Committee on Assurance Services


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.