Sökning: "Jens Düvel"

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  1. 1. Legitimizing Mandatory Rotation: A glimpse into mandatory rotation and its expected implications in Germany and Sweden

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Jens Düvel; [2017-08-09]
    Nyckelord :Mandatory Rotation; EU audit reform; Legitimacy; Auditing; Discursive Strategies;

    Sammanfattning : Background and Problem: In the aftermath of the global financial crisis and a series of corporate scandals in recent years legislators have discussed mandatory audit firm rotation as a mean to ensure auditor independence and to promote audit quality. New regulations have been pushed forward by the European Commission and a rotation requirement had to be implemented by all EU member states until June 2016. LÄS MER