Search Results - subject:"audit firm rotation"

Fresh-look effect of audit firm and audit partner rotations? : evidence from European key audit matters

Federsel, Florian Philipp - In: International journal of auditing : IJA 29 (2025) 1, pp. 160-187

Persistent link: https://www.econbiz.de/10015337398

Fresh‐look effect of audit firm and audit partner rotations? Evidence from European key audit matters

Federsel, Florian Philipp - In: International Journal of Auditing 29 (2024) 1, pp. 160-187

has introduced mandatory audit firm rotation and provide evidence in favour of audit firm rotation requirements for other …

Persistent link: https://www.econbiz.de/10015331760

Implementing mandatory audit firm rotation : effects on audit and non-audit fees

Basioudis, Ilias G.; Cuellar-Fernández, Beatriz; … - In: Revista de Contabilidad 27 (2024) 1, pp. 174-192

Persistent link: https://www.econbiz.de/10015396179

Examining mandatory audit firm rotation and audit quality in South Africa : practitioner and academic perspectives

Aminu, Munkaila; Nomlala, Bomi Cyril; Baldavoo, Kiran - In: International journal of economics and financial issues … 14 (2024) 3, pp. 40-47

Persistent link: https://www.econbiz.de/10014584496

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

Audit fee premium for national and local level of industry expertise in Italy

Mazza, Tatiana; Azzali, Stefano; Simonov, Andrey - In: Managerial auditing journal 38 (2023) 2, pp. 129-157

Persistent link: https://www.econbiz.de/10013539425

The effect of mandatory audit firm rotation on earnings management and audit fees: Evidence from Iran

Salehi, Mahdi; Zimon, Grzegorz; Tarighi, Hossein; … - In: Journal of Risk and Financial Management 15 (2022) 3, pp. 1-20

The present study aims to investigate the effects of mandatory requirements of audit firm rotation on earnings … data and pooled data. The results showed that the rule of mandatory audit firm rotation increased accruals-based earnings … management (AEM) significantly. In addition, outcomes demonstrated that mandatory requirements of audit firm rotation did not …

Persistent link: https://www.econbiz.de/10013201405

The effect of mandatory audit firm rotation on earnings management and audit fees : evidence from Iran

Salehi, Mahdi; Zimon, Grzegorz; Tarighi, Hossein; … - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-20

Persistent link: https://www.econbiz.de/10013161681

Audit features in auditor's independence in the deposit money banks in Nigeria

Oshodin, Ernest; Akhor, Sadiq Oshoke; Shehu Aliyu, Nuraddeen - In: Accounting and taxation review : A&TR 6 (2022) 3, pp. 41-57

Persistent link: https://www.econbiz.de/10014370737

Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non Big 4

Martani, Dwi; Rahmah, Nur Aulia; Amarullah, Fitriany; … - In: Cogent Economics & Finance 9 (2021) 1, pp. 1-19

rotation. However, in 2015, the mandatory audit firm rotation in Indonesia was abolished. The results show that the … relationship between the tenure of auditor and audit quality is not significant. Audit firm rotation positively impacts audit … audit firm rotation could improve audit quality. Meanwhile, in Big 4, audit partner rotation is sufficient to improve audit …

Persistent link: https://www.econbiz.de/10014001394