强制轮换对审计质量的影响-毕业论文参考网 关键词：强制轮换；审计质量；独立性 [gap=1034]Key words: Mandatory rotation; Audit quality; Independence
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mandatory rotation system 强制性轮换制度
Audit Mandatory Rotation 事务所强制轮换
Mandatory auditor rotation 强制轮换
mandatory audit firm rotation 事务所强制轮换
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Mandatory rotation would probably not do much harm; but it might well not do much good, either.
法定轮换制不大会带来坏处，但也许也无法使情况变得多好。
One of the authors, Mara Cameran of Bocconi University, found that mandatory rotation tends to worsen audit quality.
研究报告的一位作者，来自博可尼大学的玛拉·卡梅伦指出法定的强制更换会恶化审计质量。
After the enact of mandatory rotation rule, the compliance rate increased from about 50% in 2003 annual audit up to about 80% in 2004 annual audit.
强制轮换政策施行后，各证券特许会计师事务所对该政策的遵循程度从2003年审中的50%左右提高到了2004年审中的80%左右。
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