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Retain or rotate : the association between frequent auditor switching and audit quality

Cowle, Elizabeth N.; Decker, Ryan P.; Rowe, Stephen P. - In: Accounting horizons : a quarterly publication of the … 37 (2023) 3, pp. 79-101

Persistent link: https://www.econbiz.de/10014370653

Can the academic literature contribute to the debate over mandatory audit firm rotation?

Casterella, Jeffrey R.; Johnston, Derek - In: Research in accounting regulation 25 (2013) 1, pp. 108-116

Persistent link: https://www.econbiz.de/10009757876

The effect of mandatory audit firm rotation on audit quality and audit fees : empirical evidence from the Korean audit market

Kwon, Soo Young; Lim, Youngdeok; Simnett, Roger - In: Auditing : a journal of practice & theory 33 (2014) 4, pp. 167-195

Persistent link: https://www.econbiz.de/10010467328

Earnings management and audit quality : stakeholders' perceptions

Barghathi, Yasser; Collison, David; Crawford, Louise - In: Journal of management & governance 22 (2018) 3, pp. 629-659

Persistent link: https://www.econbiz.de/10011919391

Audit firm rotation and audit report : evidence from the Tehran Stock Exchange

Mohammadi, Saman; Maharlouie, Mohammad Monfared; Noori, … - In: South African journal of accounting research 29 (2015) 1/2, pp. 1-12

Persistent link: https://www.econbiz.de/10011688504

Audit firm rotation and audit quality : comparison before vs after the elimination of audit firm rotation regulations in Indonesia

Widyaningsih, Inas Aisyah; Harymawan, Iman; … - In: Cogent business & management 6 (2019), pp. 1-15

This paper examines whether the changes in audit rotation policy affect the relationship between audit firm rotation … and audit quality in Indonesia. This study uses 2,403 observations from 371 firms listed on the IDX for the period 2010 …-2017. This study uses Ordinary Least Squares regression to test the hypothesis. We find that, in the mandatory audit rotation …

Persistent link: https://www.econbiz.de/10012622461

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

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

This paper examines the effect of audit tenure and audit rotation on audit quality. This study also examines whether … this effect of the rotation is different between the Big 4 and non-Big 4 audit firm. This research was conducted in … Indonesia, which is one of the few countries that not only implementing audit partner rotation but also mandatory audit firm …

Persistent link: https://www.econbiz.de/10013183846

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

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

Audit firm rotation and audit quality: case of the listed Tunisian firms

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 … panel data over a period of 16 years (1995-2010). The results suggest that mandatory audit firm rotation affects negatively … and meaningfully audit firm reputation. However, no relationship could be identified between mandatory rotation and audit …

Persistent link: https://www.econbiz.de/10010944857