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The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion

Filipović Ivica (), Šušak Toni () and Lijić Andrea ()
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Lijić Andrea: University of Split, University Department of Forensic Sciences, Croatia

Business Systems Research, 2021, vol. 12, issue 1, 96-108

Abstract: Background: Since external auditors possess the expertise necessary for detecting manipulations in financial statements, they should also take into account earnings management that could lead to it. In that context, auditor’s independence, which can be affected by auditor’s rotation, is of utmost importance.

Keywords: auditor’s opinion; auditor rotation; earnings management; financial manipulation (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2021
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DOI: 10.2478/bsrj-2021-0007

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