Via Roentgen 1
Milan, 20136
Italy
Bocconi University - Department of Accounting
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Audit market, EU regulation, rotation, audit firms, tenure
auditor rotation, audit fees, earnings quality, audit market regulation
audit firm rotation, audit rotations, Italy
Audit rotation, Audit firm rotation, partner rotation
Accounting firms, Audit offices, Engagement partners, Earnings quality, Going concern reports, Restatements
Family Firms, Socio-Emotional Wealth, Financial Reporting, Information Quality, IFRS
Key audit matters, Professional judgement, Audit fees, Audit opinion, Audit report lag
Narcissism, Audit partner, Audit quality, Audit fees
Voluntary IFRS Adoption, Unlisted Firms, Earnings Quality, Cost of Debt
International Accounting Education Standards Board (IAESB), International Education Standards (IESs), Accounting education
Accountants, Ethics, Accountants’ image, Public perceptions of accountants
Audit team, audit quality, team diversity
IFRS, reporting quality, private companies, reporting incentives
mandatory rotation, audit firm rotation, audit quality, auditor tenure, auditor conservatism