Pregled bibliografske jedinice broj: 820817
Audit firm tenure and audit quality: Case of listed companies in Croatia
Audit firm tenure and audit quality: Case of listed companies in Croatia // An Enterprise Odyssey: Saving the Sinking Ship Through Human Capital / Galetić, Lovorka ; Načinović Braje, Ivana ; Jaković, Božidar (ur.).
Zagreb: Ekonomski fakultet Sveučilišta u Zagrebu, 2016. str. 628-637 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 820817 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Audit firm tenure and audit quality: Case of listed companies in Croatia
Autori
Sever Mališ, Sanja ; Brozović, Mateja
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
An Enterprise Odyssey: Saving the Sinking Ship Through Human Capital
/ Galetić, Lovorka ; Načinović Braje, Ivana ; Jaković, Božidar - Zagreb : Ekonomski fakultet Sveučilišta u Zagrebu, 2016, 628-637
ISBN
978-953-346-027-7
Skup
8th International Conference "An Enterprise Odyssey: Saving the Sinking Ship Through Human Capital"
Mjesto i datum
Zagreb, Hrvatska, 08.06.2016. - 11.06.2016
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
auditor independence; mandatory auditor rotation; audit firm tenure; listed companies; Croatia
Sažetak
Long audit tenure has raised concerns that the excessive familiarity between auditors and clients could result in reduced audit quality. As a result mandatory auditor rotation rules have been incorporated into the international and national regulation. The empirical research for listed companies in Croatia showed that the average audit tenure is 3.58 years and that 39% of the listed companies had the same auditor for seven or more years. That fact leads to the conclusion that mandatory rotation rules might not affect the majority of listed companies in Croatia as it was expected.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
