An analysis of the possible impact of mandatory audit firm rotation on the transformation and market concentration of the South African audit industry
Orientation: Consistent with global concerns regarding the quality of audits and regulatory changes in Europe, South African audit regulations will require audit firms to rotate clients periodically, in an attempt to safeguard auditor independence and audit quality. In 2017 the South African audit r...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2019-04-01
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| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/227 |