How Do Various Forms of Auditor Rotation Affect Audit Quality ...

2 downloads 6329 Views 44KB Size Report
(MAO) as a proxy for audit quality, we find that firms with mandatory audit partner .... dependence (e.g., Mautz & Sharaf, 1961; International Ethics Standards ..... SEO a dummy variable equal to 1 if a firm raises additional capital in year t+1, and.

Suggest Documents