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The Effect of Audit Rotation on Audit Delay [PDF]

, 2017
Audit delay is the length of time the examination Completion As measured from the closing date up to date company books audited financial statements issued. This study aimed to investigate whether the audit delay for the company that perform pseudo mandatory rotation is different from the company who does.
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Rotation And Independent Financial Audit [PDF]

Izvestyia, 2014
Rotation is a means for ensuring independence in performing financial audit and is a fairly debated theme in EU countries. There are presented the rules on rotation in Bulgaria and are discussed arguments pro and con its introduction for the audit firms.
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AUDIT FIRM ROTATION AND AUDIT QUALITY

2018
Bağımsız denetimde rotasyon uygulamasının denetimkalitesine etkisi üzerine yürütülen tartışmalar bir metal paranın iki yüzünebenzetilebilir. Bir tarafta, denetçi rotasyonunun denetçinin bağımsızlığınıgüçlendireceği ve denetim kalitesinin artacağı düşüncesi; diğer tarafta ise,denetçi rotasyonu neticesinde denetçinin işletmeye ve sektöre özgü ...
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Audit partners' perspectives : mandatory audit partner rotation in New Zealand.

2023
New Zealand mandated audit partner rotation regulations for New Zealand Exchange (NZX) entities in May 2004, since then audit partner rotation policies have been implemented for Financial Markets Conduct entities and entities overseen by the Office of the Auditor General. Time-on periods for engagement partners range from five to seven-year followed by
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THE EFFECT OF KAP ROTATION, AUDIT TENURE,AND AUDIT FEES ON AUDIT QUALITY

International Journal of Research on Finance & Business
Audit quality is profound in maintaining financial information credibility. This study aims to investigate the effect of audit firm rotation, audit tenure, and audit fee on audit quality. The object of this study includes manufacturing companies listed on the Indonesia Stock Exchange between 2017 and 2020.
Fadel Riza, Nurul Fachriyah
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Does Audit Partner Rotation Enhance Audit Quality? Evidence from Japan

SSRN Electronic Journal, 2011
I examine that relationship between audit partner rotation and audit quality using 4,232 Japanese listed companies from 2003 to 2006. Firstly, I find that audit-partner rotation over seven years and lead audit-partner rotation over five years have a negative relationship with abnormal accruals on the condition that the tenure of the other audit ...
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Mandatory audit firm rotation (MAFR)

2023
Michael Kend, Giulia Leoni, Cristina Florio, Silvia Gaia   +3 more
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The digital transformation of external audit and its impact on corporate governance

Technological Forecasting and Social Change, 2020
Riadh Manita
exaly  

Radiotheranostics in oncology: Making precision medicine possible

Ca-A Cancer Journal for Clinicians, 2023
Eric Aboagye
exaly  

The Influence of Audit Tenure, Audit Delay, Audit Fee, Audit Rotation and Auditor Specialization on Audit Quality

Jurnal Cakrawala Akuntansi
The purpose of this study is to obtain empirical evidence regarding the influence of audit tenure, audit delay, audit fees, auditor rotation, and auditor specialization on audit quality. The study was conducted on transportation and logistics companies listed on the Indonesia Stock Exchange from 2019 to 2023.
Ratnasari, Ratih, Afrizal, Fitrini Mansur   +2 more
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