Audit firm rotation and audit quality: Comparison before vs after the elimination of audit firm rotation regulations in Indonesia

Audit firm rotation and audit quality: Comparison before vs after the elimination of audit firm rotation regulations in Indonesia

This paper examines whether the changes in audit rotation policy affect the relationship between audit firm rotation and audit quality in Indonesia. This study uses 2,403 observations from 371 firms listed on the IDX for the period 2010–2017. This study uses Ordinary Least Squares regression to test...

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Bibliographic Details
Main Authors: Inas Aisyah Widyaningsih, Iman Harymawan, Agus Widodo Mardijuwono, Eka Sari Ayuningtyas, Dyah Ayu Larasati
Format: Article
Language:English
Published: Taylor & Francis Group 2019-01-01
Series:Cogent Business & Management
Subjects:
audit
audit firm rotation
audit quality
Online Access:http://dx.doi.org/10.1080/23311975.2019.1695403

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