Results 221 to 230 of about 549 (259)
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Auditor independence, audit quality and the mandatory auditor rotation in Egypt
Education, Business and Society: Contemporary Middle Eastern Issues, 2013Purpose – 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 +1 more
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The impact of auditor rotation on auditor–client negotiation
Accounting, Organizations and Society, 2009Abstract 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 ...
Brad M Tuttle
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Accounting Review, 2003
In this study, we document evidence on the relation between auditor tenure and earnings quality using the dispersion and sign of both absolute Jones-model abnormal accruals and absolute current accruals as proxies for earnings quality. Our study is motivated by calls for “mandatory auditor rotation,” which are based on concerns that longer auditor ...
Linda A Myers +2 more
exaly +2 more sources
In this study, we document evidence on the relation between auditor tenure and earnings quality using the dispersion and sign of both absolute Jones-model abnormal accruals and absolute current accruals as proxies for earnings quality. Our study is motivated by calls for “mandatory auditor rotation,” which are based on concerns that longer auditor ...
Linda A Myers +2 more
exaly +2 more sources
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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A Model of Mandatory Auditor Rotation
SSRN Electronic Journal, 2006We 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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Should auditor rotation be mandatory?
Journal of Corporate Accounting & Finance, 2006The 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 +2 more
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Auditor rotations and audit quality
Asian Review of Accounting, 2019Purpose 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 +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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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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