Search Results - subject:"Auditor rotation"

A structured literature review of empirical research on mandatory auditor rotation

Florio, Cristina - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-26

Persistent link: https://www.econbiz.de/10015065817

The investors' prospects on mandatory auditor rotation : evidence from Euronext Lisbon

Montenegro, Tânia Menezes; Meira, Pedro; Silva, Sónia - In: Quantitative finance and economics 7 (2023) 3, pp. 440-462

Persistent link: https://www.econbiz.de/10015125095

Is earnings management impacted by audit fees and auditor tenure? : an analysis of the Big Four audit firms in the US market

Santos-Jaén, José Manuel; Almagro-Vázquez, Gema … - In: Oeconomia Copernicana 14 (2023) 3, pp. 899-934

Persistent link: https://www.econbiz.de/10014521049

Do audit attributes impact earnings quality? : evidence from India

Verma, Deepak; Dawar, Varun; Chaudhary, Pankaj - In: Asian journal of accounting research 9 (2023) 1, pp. 25-34

Persistent link: https://www.econbiz.de/10014531262

Do different cooling-off modes affect audit quality? : A study based on the audit rotation system in China

Yan, Huanmin; Jiang, Hangyu; Zhao, Haodong; Geng, Ziling; … - In: Asia-Pacific journal of accounting & economics : … 32 (2025) 3, pp. 551-569

Persistent link: https://www.econbiz.de/10015415152

The effect of auditor rotation, fee, tenure and professional skepticism on audit quality

Asmoro, Prabowo Hadi; Saraswati, Erwin; Baridwan, Zaki - In: International Journal of Research in Business and … 11 (2022) 8, pp. 221-231

Persistent link: https://www.econbiz.de/10013445553

Content analysis of audit reports in stock indices EURONEXT 100 vs BIST 100

Yalçın, Neriman - In: Istanbul business research 51 (2022) 2, pp. 433-458

The purpose of this study is to comparatively investigate the content analysis of the audit reports of the Turkish BIST 100 index and the EURONEXT 100 companies, one of the European stock indexes. In this context, the independent audit reports of the companies included in the EURONEXT 100 and...

Persistent link: https://www.econbiz.de/10014330244

The effect of auditor rotation on the relationship between financial manipulation and auditor's opinion

Filipović, Ivica; Šušak, Toni; Lijić, Andrea - In: Business Systems Research (BSR) 12 (2021) 1, pp. 96-108

, which can be affected by auditor's rotation, is of utmost importance. Objectives: This paper aims to examine the moderating … effect of auditor rotation on the relationship between the extent of financial manipulation and the type of auditor's opinion … years from 2015 to 2017. Results: Results show a significant positive relationship between auditor rotation in a current …

Persistent link: https://www.econbiz.de/10015408695

Determinants and career consequences of early audit partner rotations

Gipper, Brandon; Hail, Luzi; Leuz, Christian - 2021

We examine how often and why some audit partners rotate off client engagements before the end of the maximum five-year cycle period. Specifically, we investigate whether audit quality issues play a role for engagement partners and clients to separate prematurely. For a sample of about 4,000...

Persistent link: https://www.econbiz.de/10012705622

Efficacy of audit fee on audit qaulity of selected pharmaceutical firms in Nigeria

Saheed, Daud Omotosho; Ajibola, Ibrahim Majeed; … - In: Copernican Journal of Finance & Accounting : CJF&A 10 (2021) 1, pp. 53-66

Persistent link: https://www.econbiz.de/10012659032