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On the Optimal Year of Auditor Rotation
SSRN Electronic Journal, 2015We develop a dynamic model to study how audit quality varies with auditor firm tenure under mandatory rotation. In the model, an audit firm is responsible for monitoring financial condition of a company and reports any material misstatements. Two effects influence the audit quality over time. First, the audit firm acquires more specific knowledge about
C.S. Agnes Cheng, Tianle Zhang
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2014
There has been a long-standing debate as to the relative merits of mandatory auditor rotation. In the United States (US), Section 203 of the Sarbanes-Oxley Act (2002) (SOX) requires rotation of the lead engagement partner and the concurring review partner at least once every five years.
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There has been a long-standing debate as to the relative merits of mandatory auditor rotation. In the United States (US), Section 203 of the Sarbanes-Oxley Act (2002) (SOX) requires rotation of the lead engagement partner and the concurring review partner at least once every five years.
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The Effects of Mandatory Auditor Rotation on Low Balling Behavior and Auditor Independence [PDF]
, 2013 Accounting Oversight Board have suggested the implementation of the external audit firm rotation. The aims of this proposal are to increase auditor independence and to decrease the high level of supplier concentration in the audit market. However, proponents of this regulation raise the concern that learning effects are destroyed, which causes ...
Christopher Bleibtreu +1 more
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An Empirical Investigation of Auditor Rotation Requirements
SSRN Electronic Journal, 2007We add to the literature on mandatory auditor rotation by examining the Florida government audit environment in which there exist both rotation and non-rotation regimes and in which there exists an independent measure of the joint quality of the audit and of the financial statements of the reporting entity.
Suzanne H. Lowensohn +3 more
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Analysis of the Effect of Public Accountant Firm Size, Auditor Tenure, Auditor Rotation, and Type of the Auditor Rotation on the Audit Quality [PDF]
, 2017 This research is aimed to empirically examine the effect of public accountant firm size, auditor tenure, auditor rotation, and type of the auditor rotation on the audit quality. Based on the literature review, the study hypothesized that public accountant firm size and mandatory auditor rotation relate to higher audit quality, while audit tenure ...
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Mandatory rotation of company auditors: A critical examination
International Review of Law and Economics, 1997Abstract Mandatory rotation of corporate auditors has been proposed at EU level in order to improve audit quality. The paper analyses the effect of this requirement on audit cost and quality. The rule is shown to increase audit cost and price through the destruction of specific assets and the distortion of competition. A negative impact on quality is
Benito Arruñada, Cándido Paz-Ares
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Accounting History, 2016
Mandatory rotation of auditors or of audit firms has been the subject of extensive debate among academics, professionals, and regulators, especially since the financial crisis of the 2000s. Does rotation enhance auditors’ independence and audit quality?
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Mandatory rotation of auditors or of audit firms has been the subject of extensive debate among academics, professionals, and regulators, especially since the financial crisis of the 2000s. Does rotation enhance auditors’ independence and audit quality?
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Don't Wait for a Crisis: Rotate Your Auditors
Management Practice Insights, 2023Problem of Practice: Have you ever wondered what skeletons are hiding in your organization's closet? Is there a flaw in your incentive structure that encourages employees to hide risks instead of raising them? Have you been with the same auditor, or simply swapping two auditors with similar approaches, for many years now? If your answer is 'yes' to any
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Mandatory Auditor Rotation in Independent Audit
2016Most notable factors that affects decision process ofinvestors are existing auditor independence and audit quality duringpreparation of financial statements. Auditing scandals occurred in the beginning of this centurydiminished the reliability of markets and give rise to questioningeffectiveness of auditing activities.
GÖNEN, Seçkin, RASGEN, Mithat
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How auditors adjust audit hours to partner rotation
Managerial FinancePurpose This study analyzes how auditors adjust audit hours by stage and rank in response to partner rotation while maintaining audit quality. Design/methodology/approach The sample consists of Korean listed firms on the Korea Stock Exchange (KSE ...
Minjung Kang +3 more
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