Results 231 to 240 of about 549 (259)
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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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Auditor Rotation Policies and Perceived Auditor Attributes in Texas School Districts
Journal of Accounting and Finance, 2019We surveyed Texas school districts in an attempt to ascertain their perceptions on auditor rotation, auditor changes and satisfaction with their current auditors. We find the overwhelming majority of district representatives report no audit firm rotation policy, satisfaction with their current auditor’s performance, retaining the same auditor for at ...
Amanda M. Grossman +3 more
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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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Mandatory rotation of audit firms and auditors in Greece
International Journal of Disclosure and Governance, 2020This paper aims to examine the question of whether the mandatory rotation of audit firms and auditors, which is part of the new European Audit Reform, is a desirable measure in Greece. A comprehensive literature review of related studies from Europe and around the world was performed to study the issue.
Persefoni Polychronidou +2 more
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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 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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AUDITOR ROTATION DETERMINANTS IN THE REPUBLIC OF CROATIA
Economic and Social Development : 99th International Scientific Conference on Economic and Social Development : Book of Proceedings, 2023Ethical behavior and auditor independence are pillars of quality external audit. How long an auditor can continuously audit his client’s financial statements is a question that has been debated for many years by the auditing profession, especially regulators. Those who advocate the mandatory rotation of auditors believe that longer mandates of auditors
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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 +2 more
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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 +2 more
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The Impact of Auditor Size and Auditor Rotation on Audit Quality in State－Owned Enterprises
Korean Accounting Information Association[Purpose] This study analyzes the impact of auditor size on audit quality in SOEs and the variation in audit quality due to auditor rotation in SOEs. Due to the different characteristics and institutional environments of SOEs and non－SOEs, the results of the empirical analysis may be different.
Seongho Bae, Hyunsik Oh
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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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