Audit firm rotation and earnings management in Brazil Rodízio das firmas de auditoria e o gerenciamento de resultados no Brasil
The main reason for requiring rotation of independent auditors is to preserve independence and ethics in the relationship between the audited company and its external auditing firm and consequently to reduce accounting fraud and errors. To investigate whether this procedure was effective in Brazilia...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo (USP)
2010-12-01
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| Series: | Revista de Contabilidade e Organizações |
| Subjects: | |
| Online Access: | http://revistas.usp.br/rco/article/view/34776 |