Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Business
Does Mandatory Rotation Of Audit Partners Improve Audit Quality?, Singapore Management University
Does Mandatory Rotation Of Audit Partners Improve Audit Quality?, Singapore Management University
Perspectives@SMU
A study in China by CUHK Business School shows that the mandatory rotation of audit partners can enhance audit quality
Audit plays a significant role in the capital market. High-quality audit reduces the risks of inaccurate information, increases the transparency of the audited entities and thus facilitates financing and investment.