Results 11 to 20 of about 1,463,915 (240)
Audit firm, retain or rotation? (client and audit firm perspectives)
Cogent Economics & Finance, 2017 The purpose of this study is providing a framework for understanding the role of audit firm rotation in client expected value. And to explain the principles of client choice by auditor via specified models.
Gholamhossein Mahdavi, Abbas Ali Daryaei
doaj +2 more sources
The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]
, 1995 This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Fearnley, S., Beattie, V.
core +8 more sources
Mandatory Audit Firm and Audit Partner Rotation [PDF]
, 2014 Mandatory audit partner and audit firm rotation are important part of audit quality component. Some regulators and scholars believe that auditor rotation shows auditor’s independence in the audit context.
Sayyar, Laya +3 more
core +3 more sources
Audit Firm Rotation, Audit Firm Tenure, and Audit Committee Support in Accounting Disputes [PDF]
, 2016 Since the late 1990s, U.S. regulators have sought to increase auditors’ independence from management and to reduce the presumed detrimental effects of economic bonding on public company financial reporting. Implementation of mandatory audit firm rotation
Rummell, Janice E
core +2 more sources
Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [PDF]
بررسیهای حسابداری و حسابرسی, 2016 This study aims at investigating the impacts of Mandatory Audit Firm Rotation (MAFR) on audit fees and audit market compeition among firms listed on Tehran Stock Exchange (TSE). Since 2007 firms listed on TSE are not allowed to use services of any single
Yahya Hassas Yeganeh +3 more
doaj +1 more source
Audit Quality and Rotation: Perception in Turkey
Istanbul Management Journal, 2021 Independent auditors, who form an opinion on financial statements, increase the reliability of financial statements by minimizing the information risk.
Dilek Kaçmaz, Ahmet Türel
doaj +1 more source
Audit firm rotation, audit firm tenure and earnings conservatism [PDF]
, 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.
Georgakopoulos, G. +7 more
core +2 more sources
Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
BBR: Brazilian Business Review, 2018 This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015.
Adalene Olivia Silvestre +2 more
doaj +1 more source
The Relationship between Audit Rotation and Conservative Earnings Reporting in Companies Listed in TSE [PDF]
مطالعات تجربی حسابداری مالی, 2013 Studies regarding of auditor rotation due to the effects on auditor independence and audit quality, is very important. Auditor independence affects auditor – client relationship and finally will be useful to audit quality and earning conservatism.
Esfandiyar Malekian, Farazandeh Abdipoor
doaj
The Indonesian Accounting Review, 2019 This study aimed to examine the effect of audit tenure, audit rotation, public accounting firm size, and client’s company size on audit quality.
Desi Frida Priyanti +1 more
doaj +1 more source