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