An Experimental Investigation of Retention and Rotation Requirements

• 1 June 2001
• journal article
• Published by Wiley in Journal of Accounting Research
• Vol. 39  (1) , 93-117
• https://doi.org/10.1111/1475-679x.00005

Abstract

Keywords

• ROTATION REQUIREMENTS
• ROTATION OR RETENTION
• AUDITORS INCREASES
• BIASED REPORTS
• TWO REGIMES
• REQUIRES
• MANAGER