Auditor's Professional Specialization Role In Reducing The Potential Negative Effects Of Mandatory Audit-firm Rotation On Audit Quality (empirical Evidence From Egypt)
This study aims at investigating the effect of professional specialization on audit quality. It examines the relation between professional specialization and the potential negative effects of (MAFR) on audit quality. Actually, the questionnaire was distributed among auditors and professor of accounting in Egypt confirmed this hypothesis: There are statistically significant differences among the categories of inquisitors, The impact of the professional specialization of auditors on audit client choices when the audit client Apply the mandatory rotation policy And There is a significant relation between auditor professional specialization and Mandatory Audit-firm Rotation and The Download
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