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An overlooked effect of mandatory audit-firm rotation on investigation strategies

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Publication:538490
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DOI10.1007/S00291-010-0221-4zbMATH Open1229.91179OpenAlexW1976168101MaRDI QIDQ538490FDOQ538490


Authors: Wuchun Chi Edit this on Wikidata


Publication date: 25 May 2011

Published in: OR Spectrum (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1007/s00291-010-0221-4




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zbMATH Keywords

audit feesaudit-firm rotationinvestigation strategySarbanes-Oxley act


Mathematics Subject Classification ID

Production theory, theory of the firm (91B38) Corporate finance (dividends, real options, etc.) (91G50)



Cited In (1)

  • Auditors' liability with overcompensation and reputation losses





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