Omri, Mohamed Ali; Abdennebi, Abir Ben - In: International Journal of Economics and Business Research 8 (2014) 3, pp. 245-257
The aim of this paper is to study the impact of audit firm rotation on the audit quality (audit opinion and audit firm … and meaningfully audit firm reputation. However, no relationship could be identified between mandatory rotation and audit … opinion. Moreover, we found no evidence that the voluntary audit firm rotation affects the audit quality. Finally, we noted …