VGU RESEARCH REPOSITORY
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Title: | The effects of mandatory audit rotation on audit quality | Authors: | Luu Ngoc Thanh Duyen | Keywords: | Mandatory audit rotation;Audit quality;Audit | Issue Date: | 2016 | Publisher: | Vietnamese-German University | Abstract: | To achieve the described objectives, the ensuing writing is divided into three sections. First section provides background information about audit market and audit practices in global scale as well as portraits a general picture of the controversies as response to current financial crises. Second section presents fundamental theoretical framework of 2 audit quality and MAR. Those “elementary” knowledge shall not only greatly enhance our ability to comprehend the processes behind these two notions but also create a solid launch pad for further discussion. Term “MAR”, “Audit Quality” and their current scenarios will be explicitly defined. Third section comprises of two subsections discussing and summarizing papers on (1) existing and contradictory sets of arguments in the influence of MAR proposed by proponents and opponents and (2) the effects of MAR under specific national setting. Generally, proponents state that MAR is an effective mean to preserve independence and reduce market concentration. The others claim that MAR incurs various types of loss including client-specific knowledge as well as economic benefits. Finally, important findings and discussion will be presented in concluding section |
URI(1): | http://epub.vgu.edu.vn/handle/dlibvgu/652 | Rights: | Attribution-NonCommercial 4.0 International |
Appears in Collections: | Finance & Accounting (FA) |
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