DOES THE ROTATION OF HEAD OF AUDIT OFFICE ACROSS OFFICES IMPACT AUDIT QUALITY? STUDY CASE OF THE AUDIT BOARD OF REPUBLIC OF INDONESIA
This study examines the effect of the head of audit office rotation on auditing quality. This study is motivated by two propositions in private sector auditing. First, that audit partners from larger audit offices are argued to be more experienced compared with audit partners from smaller offices....
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| Format: | Article |
| Language: | English |
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Badan Pemeriksa Keuangan Republik Indonesia
2017-01-01
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| Series: | Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara |
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| Online Access: | https://jurnal.bpk.go.id/index.php/TAKEN/article/view/61 |