Impact of auditor rotation on audit independence.
Koo, Yee Ling.
Tan, Wei Cheong.
Yap, Siow Feei.
Date of Issue2003
College of Business (Nanyang Business School)
This paper investigates the impact of mandatory rotation and the changes in incentive to earn potential economic rent on auditor independence. The case study revealed that mandatory rotation and retention increases the independence of auditors. The effect of expected litigation costs on independence was also tested and presented positive results.
Final Year Project (FYP)
Nanyang Technological University