data and pooled data. The results showed that the rule of mandatory audit firm rotation increased accruals-based earnings … systems-based auditing approaches. This research will make investors and others aware of the fact that mandatory audit firm … rotation might be not effective in stopping managers wishing to manipulate the accounting figures. This paper actually suggests …

data and pooled data. The results showed that the rule of mandatory audit firm rotation increased accruals-based earnings … systems-based auditing approaches. This research will make investors and others aware of the fact that mandatory audit firm … rotation might be not effective in stopping managers wishing to manipulate the accounting figures. This paper actually suggests …

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 …