Results 11 to 20 of about 996 (255)
The impact of audit rotation on the comparability of financial reports,
Revista Contabilidade & Finanças, 2021 This study aims to assess the effect of the rotation and tenure of audit firm and audit partner on the comparability and consistency of financial reports.
Allison Manoel de Sousa +2 more
doaj +2 more sources
Mandatory Audit Firm Rotation and Audit Quality
European Accounting Review, 2014 AbstractIn a setting where mandatory audit firm rotation has been effective for more than 20 years (i.e. Italy), we analyse changes in audit quality during the auditor engagement period. In our research setting, auditors are appointed for a three-year period and their term can be renewed twice up to a maximum of nine years.
Cameran, Mara +2 more
openaire +3 more sources
Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism
International Journal of Business and Management, 2011 This study aims to contribute to the debate around the possibility of mandating audit firm rotation. Specifically, it examines conservatism as an attribute of earnings quality, which has not attracted particular attention in the auditor rotation research. Applying regression analyses on a sample, which consists of U.S.
Kramer, S.T. +3 more
openaire +4 more sources
The Effects of Audit Firm Size, Audit Tenure, and Audit Rotation on Audit Quality
Ilomata International Journal of Tax and Accounting, 2023 This study examines the effect of audit firm size, audit period, and audit rotation on audit quality. The data come from annual reports of infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The sampling method used is purposive sampling.
Salman, Kautsar Riza, Setyaningrum, Bety
openaire +2 more sources
Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [PDF]
پژوهشهای تجربی حسابداری, 2021 In accordance with existing rules and regulations, it appears that the company's independent auditors can play a significant role in identifying and disclosing material weaknesses in internal controls.
azam Valizadeh Larijani +2 more
doaj +1 more source
AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY
Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2020 Lengthy delays in the publication of financial reports may adversely affect the efficiency of capital markets. The current study investigates the effect of auditing firm rotation on financial report disclosure dates. Accordingly, 1.200 company-year observations obtained from annual reports of non-financial institutions traded on the Borsa Istanbul for ...
TUAN, Koray +3 more
openaire +3 more sources
Audit Tenure, Audit Firm Reputation and Audit Quality Study on Indonesian Manufacture Companies
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022 The debate on audit quality still continues due to different results and arguments on audit tenure, audit firm reputation and audit quality. This study provides empirical evidence on the differentiation of audit quality by considering the audit tenure ...
David Pesudo, Kavita Devira Nugroho
doaj +1 more source
Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea [PDF]
Australian Accounting Review, 2017 AbstractIn this paper, we take advantage of Korea's unique experiment with mandatory audit firm rotation (MAFR) and mandatory audit partner rotation (MAPR) to ascertain their influence on audit quality, proxied by conditional conservatism. Overall, we find that the implementation of MAFR did not have the desired effect.
Dafydd Mali, Hyoung‐joo Lim
openaire +4 more sources
Mandatory Audit Firm Rotation and Audit Quality
Journal of Applied Business Research (JABR), 2015 Recently, regulators and policy makers who witnessed the global financial crisis during 20072009 began considering a variety of ways to enhance auditor independence and financial reporting quality, ultimately aiming at investor protection. Since the enactment of the SarbanesOxley Act of 2002 (SOX), the Mandatory Audit Firm Rotation (MAFR) requirement ...
Hakwoon Kim, Hyoik Lee, Jong Eun Lee
openaire +1 more source
Jurnal Akuntansi dan Keuangan Indonesia, 2011 Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client ...
Sylvia Veronica Siregar +3 more
doaj +1 more source