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...
Main Authors: | , , , , |
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Format: | Article |
Language: | English |
Published: |
Universitas Gadjah Mada
2016-12-01
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Series: | Gadjah Mada International Journal of Business |
Online Access: | https://jurnal.ugm.ac.id/gamaijb/article/view/16988 |