Results 31 to 40 of about 5,987 (162)
Audit retention versus audit rotation - an update of the debate
journal of accounting finance and auditing studies (JAFAS), 2019 Propósito: En este documento, se proporciona una actualización sobre el debate en curso entre la retención de auditoría y la rotación de auditoría en diferentes partes del mundo. Diseño y metodología: Esta actualización se proporciona en base a una revisión sistemática de estudios recientes que han explorado los supuestos beneficios o inconvenientes de
Zubairu, Umaru +5 more
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Mandatory Audit Partner Rotation: Perceptions of Audit Quality Consequences [PDF]
Current Issues in Auditing, 2013 SUMMARY This paper summarizes our study, “An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality” (Daugherty et al. 2012). The study examines the perceptions of practicing audit partners with respect to mandatory partner rotation and cooling-off periods, in general, and how the more ...
Brian E. Daugherty +3 more
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Will mandatory audit firm rotation reduce audit market concentration in South Africa?
South African Journal of Business Management, 2021 Purpose: Deconcentrating the audit market was one of the stated objectives of the proposed mandatory audit firm rotation (MAFR) ruling in South Africa. With MAFR being a contentious topic, this study aimed to explore the possible effect of MAFR on audit ...
Nicolene Wesson
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Accounting Profession Journal (APAJI), 2023 This study aims to examine the effect of Public Accounting Firm Rotation (KAP) and Audit Fees on audit quality in manufacturing companies listed on the Indonesia Stock Exchange.
Andi Nur Azisah, Zikra Supri, Riyanti
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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
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Independence in Financial Audit Engagements. The Case of Romanian Banks
Audit Financiar, 2020 For the external audit to ensure the credibility of the financial statements, it is a mandatory and vital requirement to maintain the independence in audit engagements.
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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
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EFFICACY OF AUDIT FEE ON AUDIT QAULITY OF SELECTED PHARMACEUTICAL FIRMS IN NIGERIA
Copernican Journal of Finance & Accounting, 2021 The problem of poor accuracy and credibility in some audited financial statement has being a major form of information asymmetry which had led some shareholders and prospective investors to make wrong Judgment about the financial position of some ...
Daud Omotosho Saheed +2 more
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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
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Jurnal Akuntansi dan Keuangan, 2015 Indonesia is a country that not only applied the rule of audit partner rotation, but also audit firm rotation with aim to improve the audit quality. This research tries to investigate the impact of audit firm audit rotation and audit tenure to the audit ...
Fitriany Fitriany +3 more
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