Mandatory Audit Firm Rotation for Listed Companies: The Effects in the Netherlands
Abstract The Audit Regulation was adopted in 2014 to address many of the perceived failings in the market for statutory audits. It introduced mandatory audit firm rotation for public-interest entities, including listed companies, as of 17 June 2020/2023. Mandatory audit firm rotation was also considered by the Dutch legislator in 2012. Therefore, many Dutch listed companies had already switched audit firm in anticipation of the national requirement. In this article, we investigate the effects of mandatory audit firm rotation in the Netherlands by examining the financial reports of Dutch listed... Mehr ...
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Dokumenttyp: | Artikel |
Erscheinungsdatum: | 2020 |
Reihe/Periodikum: | European Business Organization Law Review ; volume 21, issue 4, page 937-966 ; ISSN 1566-7529 1741-6205 |
Verlag/Hrsg.: |
Springer Science and Business Media LLC
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Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-28806780 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://dx.doi.org/10.1007/s40804-020-00193-w |