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Mandatory Audit-Firm Rotation and Prohibition of Audit-Firm-Provided Tax Services: Evidence from Investment Consultants' Perceptions

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  • Quick, Reiner
  • Aschauer, Ewald

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  • Quick, Reiner & Aschauer, Ewald, 2018. "Mandatory Audit-Firm Rotation and Prohibition of Audit-Firm-Provided Tax Services: Evidence from Investment Consultants' Perceptions," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 110654, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    • Handle: RePEc:dar:wpaper:110654
    Note: for complete metadata visit http://tubiblio.ulb.tu-darmstadt.de/110654/
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    Cited by:

    1. Kovermann, Jost & Velte, Patrick, 2019. "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
    2. Singh, Abhijeet & Singh, Harjinder & Sultana, Nigar & Evans, John, 2019. "Independent and joint effects of audit partner tenure and non-audit fees on audit quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 186-205.
    3. Florio, Cristina, 2024. "A structured literature review of empirical research on mandatory auditor rotation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
    4. Reshma Kumari Tiwari & Jasojit Debnath, 2021. "Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India," Vikalpa: The Journal for Decision Makers, , vol. 46(3), pages 153-165, September.
    5. 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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