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Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions

Author

Listed:
  • Reiner Quick
  • Florian Schmidt

Abstract

Keywords: Audit firm rotation, Auditor retention, Germany, Independence in appearance, Joint audit, Perceived audit quality

Suggested Citation

  • Reiner Quick & Florian Schmidt, 2018. "Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 41(1), pages 1-21, February.
    • Handle: RePEc:eme:jalpps:j.acclit.2018.01.003
    DOI: 10.1016/j.acclit.2018.01.003
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    Citations

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    Cited by:

    1. Friedrich, Christian & Quick, Reiner, 2024. "Do non-audit service failures impair auditor reputation? An analysis of KPMG advisory service scandals in Germany," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    2. Munkaila Aminu & Bomi Cyril Nomlala & Kiran Baldavoo, 2024. "Examining Mandatory Audit Firm Rotation and Audit Quality in South Africa: Practitioner and Academic Perspectives," International Journal of Economics and Financial Issues, Econjournals, vol. 14(3), pages 40-47, May.

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