Mandatory Audit Firm Rotation for Listed Companies: The Effects in the Netherlands [PDF]
European Business Organization Law Review, 2020 AbstractThe Audit Regulation was adopted in 2014 to address many of the perceived failings in the market for statutory audits. It introduced mandatory audit firm rotation for public-interest entities, including listed companies, as of 17 June 2020/2023. Mandatory audit firm rotation was also considered by the Dutch legislator in 2012.
Jong, B.J. de +2 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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The Effect of Mandatory Audit Firm Rotation on Earnings Management and Audit Fees: Evidence from Iran [PDF]
Journal of Risk and Financial Management, 2022 The present study aims to investigate the effects of mandatory requirements of audit firm rotation on earnings management among companies listed on the Tehran Stock Exchange (TSE). The study population consists of 1030 observations and 103 companies listed on the TSE during the years 2003–2012; moreover, the statistical technique used to test the ...
, Grzegorz Zimon, Hossein Tarighi
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Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [PDF]
بررسیهای حسابداری و حسابرسی, 2016 This study aims at investigating the impacts of Mandatory Audit Firm Rotation (MAFR) on audit fees and audit market compeition among firms listed on Tehran Stock Exchange (TSE). Since 2007 firms listed on TSE are not allowed to use services of any single
Yahya Hassas Yeganeh +3 more
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Mandatory Audit Firm Rotation and Audit Costs: A Survey of Auditing Firms in Bahrain [PDF]
Journal of Finance and Accounting, 2014 The Purpose of this paper is to ascertain the perceptions of audit firms on the vexed issue of mandatory rotation of auditors in kingdom of Bahrain. A hand administered questionnaire survey of 102auditors, and accounting professionals was undertaken.
exaly +2 more sources
Implementing mandatory audit firm rotation: Effects on audit and non-audit fees
Revista de Contabilidad: Spanish Accounting ReviewThe 2014 reform of the European Union (EU) regulation on auditing includes mandatory audit firm rotation and a significant limitation of the provision of non-audit services by the audit firm to their existing clients.
Ilias G. Basioudis +2 more
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How Investors Perceive Mandatory Audit Firm Rotation in Korea [PDF]
Sustainability, 2019 Credible audit quality is a precondition for a firm’s sustainability. External auditors offer assurance with regard to the uncertain factors that can jeopardize a firm’s sustainability and provide audit opinions that help investors assess risk. After the global crisis and accounting scandals, mandatory audit firm rotation has been implemented globally.
Dong Kun Lee
exaly +2 more sources
The impact of audit rotation on the comparability of financial reports,
Revista Contabilidade & Finanças, 2021 This study aims to assess the effect of the rotation and tenure of audit firm and audit partner on the comparability and consistency of financial reports.
Allison Manoel de Sousa +2 more
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Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4
Cogent Economics & Finance, 2021 This paper examines the effect of audit tenure and audit rotation on audit quality. This study also examines whether this effect of the rotation is different between the Big 4 and non-Big 4 audit firm.
Dwi Martani +3 more
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Aspects Regarding the Structure of the Financial Audit Market in the European Union from Fees Perspective [PDF]
Audit Financiar, 2021 The audit market, developed out of the need to strengthen the credibility and the quality of financial reporting, has led since the 1980s to a concentration around large audit firms, the dominance effect being marked on the one hand by the auditor’s ...
Ovidiu-Constantin BUNGET +4 more
doaj +1 more source