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Will mandatory audit firm rotation reduce audit market concentration in South Africa?

Purpose: Deconcentrating the audit market was one of the stated objectives of the proposed mandatory audit firm rotation (MAFR) ruling in South Africa. With MAFR being a contentious topic, this study aimed to explore the possible effect of MAFR on audit market concentration in South Africa in antici...

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Autor principal: Nicolene Wesson
Format: Artigo
Idioma:Inglês
Publicat: AOSIS 2021-07-01
Col·lecció:South African Journal of Business Management
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Accés en línia:https://sajbm.org/index.php/sajbm/article/view/2426
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