Mandatory Audit Firm Rotation And Big4 Effect On Audit Quality: Evidence From South Korea
In South Korea, due to concurrent fnancial scandals, Korean legislators implemented two major audit policies in the 2000s; the mandatory audit “partner” rotation policy in 2000 and the mandatory audit “frm” rotation policy in 2006. The mandatory audit “frm” rotation policy was introduced as a mea...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Asian Academy of Management (AAM)
2017
|
| Subjects: | |
| Online Access: | http://eprints.usm.my/37116/1/aamjaf13012017_1.pdf |