Impact of auditor rotation on audit independence.

This paper investigates the impact of mandatory rotation and the changes in incentive to earn potential economic rent on auditor independence. The case study revealed that mandatory rotation and retention increases the independence of auditors. The effect of expected litigation costs on independence...

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Bibliographic Details
Main Authors: Koo, Yee Ling., Tan, Wei Cheong., Yap, Siow Feei.
Other Authors: Foo, See Liang
Format: Final Year Project (FYP)
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/9140