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The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. [PDF]

Knechel, W. Robert, Vanstraelen, Ann
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Mandatory auditor rotation and audit quality

International Journal of Accounting & Information Management, 2023
Purpose In the post-Enron era around the world, the role of auditor is widely debated. There is an increasing concern that an auditor’s continuous involvement with clients could impair audit quality – the negative view. There is also a positive view that a long auditor tenure leads to accumulation of client-specific knowledge over time, which could ...
Ajit Dayanandan, Sudershan Kuntluru
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The impact of auditor rotation on auditor–client negotiation

Accounting, Organizations and Society, 2009
Abstract This paper reports the results of an experiment designed to investigate how mandatory audit firm rotation affects auditor–client negotiations. Drawing upon process theories of negotiation, we examine the strategies used by auditors and clients as well as the outcomes of their negotiations in alternative settings in which mandatory rotation ...
Karl J. Wang, Brad M. Tuttle
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Should auditor rotation be mandatory?

Journal of Corporate Accounting & Finance, 2006
The Sarbanes-Oxley Act (SOX) has brought many changes. But buried within SOX is a small, threeparagraph section that could change the face of auditing. The authors discuss mandatory rotation of auditors: the pros and cons, how it might work, and the changes it might bring. © 2006 Wiley Periodicals, Inc.
Cecily Raiborn, Chandra A. Schorg, Morcos Massoud   +2 more
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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
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A Model of Mandatory Auditor Rotation

SSRN Electronic Journal, 2006
We develop a theoretical model to compare the relative merits of a system that requires auditor rotation to one that does not. We show that auditor independence is improved with mandatory rotation, but that the net benefit is sensitive to the rotation period, startup cost, the cost associated with biased reports, auditors' learning, and the time span ...
Bryan K. Church, Ping Zhang
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Auditor independence, audit quality and the mandatory auditor rotation in Egypt

Education, Business and Society: Contemporary Middle Eastern Issues, 2013
Purpose – The purpose of this paper is to introduce the problem of the lack of auditor independence in the Egyptian context, how it might affect the audit quality, through assessing reasons behind the voluntary switching of auditors, whether this switch is in the side of improving audit quality or not and the suggestion ...
Diana Mostafa Mohamed, Magda Hussien Habib   +1 more
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External rotation of the auditor

Journal of Management Control, 2012
The European Commission (EC) discusses in her regulation draft of 2011 the external mandatory auditor rotation (audit firm rotation) principally after six years as a reform measure to increase auditor independence, which could complement the internal mandatory rotation (auditor rotation) by the 8th EC directive of 2006.
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Departing and Incoming Auditor Incentives, and Auditor-Client Misalignment under Mandatory Auditor Rotation: Evidence from Korea

SSRN Electronic Journal, 2013
In this paper we provide evidence on specific factors that could affect audit quality under mandatory rotation, using data from Korea where mandatory auditor rotation was put into effect in 2006. We find no evidence supporting the “Brillo pad effect” (the argument that departing auditors have incentives to clean up the balance sheet) or the “new broom ...
Gil S. Bae, Sanjay Kallapur, Joon Hwa Rho   +2 more
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Improving Auditor Independence Through Selective Mandatory Rotation

International Journal of Auditing, 2002
When an auditor receives significant fee income from one client it has often been suggested that reappointment concerns may dilute auditors incentives to maintain independence from management. A possible response to this issue could be to mandate the rotation of auditors.
Miles B. Gietzmann, Pradyot K. Sen
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