Impact of renewable long-term auditmandates on audit quality

@inproceedings{Vanstraelen2000ImpactOR,
  title={Impact of renewable long-term auditmandates on audit quality},
  author={Ann Vanstraelen},
  year={2000}
}
Anglo-American countries like the US and the UK allow companies to switch auditors every year. In contrast, some continental European countries restrict auditor switching byallowing onlyrenewable long-term audit mandates.Thispaper aims to analyse the impact ofrenewable long-term audit mandates on audit quality. Audit quality is considered from the viewpoint of the external users of the ® nancial statements. It is questioned whether renewable long-term audit mandates have an impact on the… CONTINUE READING

Citations

Publications citing this paper.
SHOWING 1-10 OF 68 CITATIONS

udit firm tenure and qualified opinions : New evidence from Spain osep

García Blandóna, Josep Maria Argilés Boschb
  • 2013
VIEW 13 EXCERPTS
CITES RESULTS, METHODS & BACKGROUND
HIGHLY INFLUENCED

The effects of audit firm rotation on audit quality

VIEW 3 EXCERPTS
CITES BACKGROUND
HIGHLY INFLUENCED

Auditor Rotation at Borsa Istanbul Firms: An Event Study

VIEW 3 EXCERPTS
CITES BACKGROUND
HIGHLY INFLUENCED

FILTER CITATIONS BY YEAR

2002
2019

CITATION STATISTICS

  • 11 Highly Influenced Citations

  • Averaged 6 Citations per year from 2017 through 2019