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Showing 1 to 1 of 1 for “"Mandatory Audit Firm Retention"”.
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The Effects of Mandatory Audit Firm Rotation and Mandatory Audit Firm Retention on Opinion Shopping
This paper examines the impact of mandatory audit firm rotation and mandatory audit firm retention on opinion shopping. Both regulations place statutory restrictions on a client’s authority to switch auditors with the aim to curb opinion shopping. However, one strand of the literature has argued …