The Public Repercussions of Mandatory Audit Rotation and an Empirical Research in the UK Market
The paper focuses on the attitudes of public companies to the mandatory auditor rotation, especially mandatory audit firm rotation. The existing literatures, and empirical studies mainly referring to the advantages and disadvantages of mandatory auditor rotation, are reviewed and discussed in detail...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2006
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| Online Access: | https://eprints.nottingham.ac.uk/20343/ |
| _version_ | 1848792059138277376 |
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| author | Sun, Ding |
| author_facet | Sun, Ding |
| author_sort | Sun, Ding |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | The paper focuses on the attitudes of public companies to the mandatory auditor rotation, especially mandatory audit firm rotation. The existing literatures, and empirical studies mainly referring to the advantages and disadvantages of mandatory auditor rotation, are reviewed and discussed in detail. The quantitative research is performed, and find outs that UK public held positive attitudes to mandatory audit firm rotation though mandatory rotation may lead to more audit failures. |
| first_indexed | 2025-11-14T18:38:23Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-20343 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T18:38:23Z |
| publishDate | 2006 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-203432018-01-05T16:10:03Z https://eprints.nottingham.ac.uk/20343/ The Public Repercussions of Mandatory Audit Rotation and an Empirical Research in the UK Market Sun, Ding The paper focuses on the attitudes of public companies to the mandatory auditor rotation, especially mandatory audit firm rotation. The existing literatures, and empirical studies mainly referring to the advantages and disadvantages of mandatory auditor rotation, are reviewed and discussed in detail. The quantitative research is performed, and find outs that UK public held positive attitudes to mandatory audit firm rotation though mandatory rotation may lead to more audit failures. 2006 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/20343/1/The_Public_Repercussions_of_Mandatory_Audit_Rotation_and_an_Empirical_Research_in_the_UK_Market.pdf Sun, Ding (2006) The Public Repercussions of Mandatory Audit Rotation and an Empirical Research in the UK Market. [Dissertation (University of Nottingham only)] (Unpublished) mandatory auditor rotation |
| spellingShingle | mandatory auditor rotation Sun, Ding The Public Repercussions of Mandatory Audit Rotation and an Empirical Research in the UK Market |
| title | The Public Repercussions of Mandatory Audit Rotation and an Empirical Research in the UK Market |
| title_full | The Public Repercussions of Mandatory Audit Rotation and an Empirical Research in the UK Market |
| title_fullStr | The Public Repercussions of Mandatory Audit Rotation and an Empirical Research in the UK Market |
| title_full_unstemmed | The Public Repercussions of Mandatory Audit Rotation and an Empirical Research in the UK Market |
| title_short | The Public Repercussions of Mandatory Audit Rotation and an Empirical Research in the UK Market |
| title_sort | public repercussions of mandatory audit rotation and an empirical research in the uk market |
| topic | mandatory auditor rotation |
| url | https://eprints.nottingham.ac.uk/20343/ |