The introduction of mandatory audit firm rotation in the EU: the case of Portugal
A central issue in audit regulation is whether the introduction of mandatory audit firm rotation enhances audit quality. This paper contributes to the ongoing debate surrounding this issue by analyzing how senior auditors of one of the Big Four accounting firms in Portugal perceive the policy. This...
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| Other Authors: | , |
| Format: | article |
| Language: | eng |
| Published: |
2020
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10071/19982 |
| Country: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/19982 |