Results 121 to 130 of about 5,987 (162)

Mandatory Audit Firm Rotation and Audit Quality

SSRN Electronic Journal, 2007
PurposeThe purpose of this paper is to investigate the effect that a regime of mandatory audit firm rotation would have on audit quality.Design/methodology/approachUsing two measures of audit quality, being the propensity to issue a going‐concern report and the level of discretionary accruals, the paper examines the switching patterns of clients in ...
Andrew B. Jackson, Michael Moldrich, Peter Roebuck   +2 more
openaire   +1 more source

Pengaruh Audit Rotation dan Audit Tenure terhadap Kualitas Audit dengan Fee Audit sebagai Variabel Pemoderasi

Bandung Conference Series: Accountancy, 2021
Abstract. This study aims to determine how the influence of Audit and Audit Rotation Tenure on the Quality Audit by Audit Fee as moderating variables on companies listed in the Stock Exchange in 2012-2014. The population in this study is a publicly traded manufacturing companies listed in Indonesia Stock Exchange in 2012-20114.
Fierdha Aisyah, Hendra Gunawan, Pupung Purnamasari   +2 more
openaire   +1 more source

Auditor rotations and audit quality

Asian Review of Accounting, 2019
Purpose The purpose of this paper is to investigate the association between audit rotation – at the audit partner and audit firm level – and audit quality. As mentioned in the literature, audit rotation has several benefits, and one of them is it can bring a fresh look to audit tasks and subsequently improve audit quality.
Devi Sulistyo Kalanjati, Damai Nasution, Karin Jonnergård, Soegeng Sutedjo   +3 more
openaire   +1 more source

Network Analysis of Audit Partner Rotation

SSRN Electronic Journal, 2017
ABSTRACTFocusing on mandatory partner rotations, we examine the importance of within‐firm network connections to the selection of successor partners and the impact of those connections on post‐rotation audit performance. Using data from China, we track partners' history and identify incumbent‐successor connections stemming from jointly conducted prior ...
Jeffrey Pittman, Lin Wang, Donghui Wu
openaire   +1 more source

Rotate back or not after mandatory audit partner rotation?

Journal of Accounting and Public Policy, 2012
Abstract Many countries have implemented rules that require an audit partner to rotate off the audit of a specific client after a certain period of time in the belief that rotation will improve independence and will allow for a fresh look at the audit.
Firth, Michael A., Rui, Oliver Meng, Wu, Xi   +2 more
openaire   +2 more sources

THE EFFECT OF AUDIT TENURE, AUDIT ROTATION, AND AUDIT FEES ON AUDIT QUALITY

International Journal of Research on Finance & Business
This research aims to evaluate the influence of audit tenure, audit rotation, and audit fees on audit quality. The objects of the study include companies that are part of the LQ45 index and listed on the Indonesia Stock Exchange during the period 2020-2022. Using purposive sampling, 25 companies were successfully collected as samples. Data analysis was
Muhammad Syafiq Ramadhan, Nurul Fachriyah   +1 more
openaire   +1 more source

Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China

Advances in Accounting, 2014
Abstract This research examines the audit quality consequences of China's mandatory audit partner rotation (MPR) regulation, which became effective in 2004. The rule requires firms to rotate signing audit partners of audit reports every five years. We find that audit quality improves in the three years immediately following a client firm's MPR during
Sati P. Bandyopadhyay, Changling Chen, Yingmin Yu   +2 more
openaire   +1 more source

Enhancing Audit Quality: Investigating Impact of Audit Fees, Audit Tenure, and Audit Rotation

MIZANIA: Jurnal Ekonomi Dan Akuntansi
This research was conducted to investigate improving audit quality through several ways, including audit fees, audit tenure, and audit rotation. This research was conducted by taking a sample of companies in Indonesia listed on the IDX during 2020 to 2022, so 826 data were found.
Rezzananta Wisnu Putra, Dewi Prastiwi
openaire   +1 more source

Mandatory auditor rotation, audit fees and audit quality

2010
In this paper we examine some of the costs and benefits associated with mandatory audit firm rotation using data from Italy, where mandatory audit firm rotation has been in place since 1975. Previous studies on the subject did not find consistent evidence on the association between audit quality and mandatory audit firm rotation, but they omit to ...
CORBELLA, Silvano, FLORIO, Cristina, GOTTI G., MASTROLIA S.   +3 more
openaire   +4 more sources

Audit firm rotation and audit quality: evidence from academic research

Accounting Research Journal, 2013
Purpose – The purpose of this paper is to provide a succinct overview of academic research that has examined audit firm rotation both in the USA and in other countries.Design/methodology/approach – The authors outline the unresolved nature of academic research on audit firm rotation, review recent literature, discuss why academics have been unable to ...
David S. Jenkins, Thomas E. Vermeer
openaire   +1 more source