Does Auditor Rotation Increase Auditor Independence?

This study aims to empirically test the effects of auditor rotation and auditor tenure on an auditor’s independence in companies listed on the Indonesia Stock Exchange during the years 2002-2010. This study using logistic regression estimation technique. The results show that, statistically, the aud...

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Bibliographic Details
Main Authors: Junaidi Junaidi, Jogiyanto Hartono, Eko Suwardi, Setiyono Miharjo, Bambang Hartadi
Format: Article
Language:English
Published: Universitas Gadjah Mada 2016-12-01
Series:Gadjah Mada International Journal of Business
Online Access:https://jurnal.ugm.ac.id/gamaijb/article/view/16988