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  1. 1. The impact of auditor rotation on audit quality : A qualitative study conducted with audit companies and public listed companies located in Sweden

    Magister-uppsats, Umeå universitet/Företagsekonomi

    Författare :Sonja Oberleitner Oberleitner; [2017]
    Nyckelord :auditor rotation;

    Sammanfattning : The collapse of Enron and several other companies, such as Global Crossing and the more recent scandal of Tesco, raised concerns worldwide about auditor independence and audit quality. The scandals have proven that particularly the joint-provision of auditing and nonaudit services (NAS) along with a long-term auditor-client relationship tend to adversely impact auditor independence thus audit quality, triggering the need for a new regulation. LÄS MER