Mandatory Audit Firm Rotation and Audit Costs: A Survey of Auditing Firms in Bahrain
نویسندگان
چکیده
منابع مشابه
investigating the impact of mandatory audit firm rotation on audit fee and audit market competition
this study aims at investigating the impacts of mandatory audit firm rotation (mafr) on audit fees and audit market compeition among firms listed on tehran stock exchange (tse). since 2007 firms listed on tse are not allowed to use services of any single audit firm for more than 4 consecutive years. we tested our hypotheses using multivariate regression analysis and mean comparison test. our sa...
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ژورنال
عنوان ژورنال: Journal of Finance and Accounting
سال: 2014
ISSN: 2330-7331
DOI: 10.11648/j.jfa.20140206.11