Fresh‐look effect of audit firm and audit partner rotations? Evidence from European key audit matters
FP Federsel - International Journal of Auditing, 2024 - Wiley Online Library
Many countries worldwide mandate the rotation of audit partners or audit firms to reinforce
independence and professional skepticism. The European Union is a rare instance …
independence and professional skepticism. The European Union is a rare instance …
Do country differences matter? Key audit matter disclosure and the role of country attributes
F Federsel, S Hörner - Key Audit Matter Disclosure and the Role of …, 2023 - papers.ssrn.com
Key audit matters (KAM) are supposed to enhance the informational value of the audit
report. Since the audit report is the primary communication channel between the auditor and …
report. Since the audit report is the primary communication channel between the auditor and …
Fresh-Look Benefits of Audit Firm and Audit Partner Rotations? Evidence from European Key Audit Matters
F Federsel - Evidence from European Key Audit Matters …, 2023 - papers.ssrn.com
Many countries worldwide mandate the rotation of audit partners or audit firms to reinforce
independence and professional skepticism. The European Union is a rare instance …
independence and professional skepticism. The European Union is a rare instance …