Contents
Mandatory auditor rotation, auditor tenure, and audit quality : comparison between Korea and China / Meiyan Jin ; Choi, Jong-Seo 1
〈국문초록〉 1
〈Abstract〉 2
I.Introduction 3
II. Mandatory Rotation Regime 4
III. Literature Review 5
IV. Research Design 9
4.1. Hypothesis Development 9
4.2. Measurement of Main Variables 10
4.3. Models 12
4.4. Sample Selection 14
V. Empirical Results 15
5.1. Descriptive Statistics 15
5.2. Empirical Analyses 20
VI. Conclusions 34
REFERENCES 36