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Journal articles on the topic '”firm rotation”'

Author: Grafiati

Published: 4 June 2021

Last updated: 14 February 2022

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1

Chan, Kam C., Barbara Farrell, and Patricia Healy. "Audit Firm Rotation Concerns And Considerations." Journal of Applied Business Research (JABR) 30, no. 1 (2013): 227. http://dx.doi.org/10.19030/jabr.v30i1.8297.

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The Public Company Accounting Oversight Board (PCAOB) issued a concept release in 2011 which proposes a mandatory audit firm rotation. However, PCAOB indicates that there is a limited amount of empirical data and research evidence on the potential costs and benefits of such mandatory audit firm rotation. This study provides some empirical evidences related to PCAOBs concerns. Specifically, we find that the largest clients audited by Big 4 accounting firms have few material internal control weaknesses and accounting restatements. In addition, accounting restatements are often reported within fo

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Kalanjati, Devi Sulistyo, Damai Nasution, Karin Jonnergård, and Soegeng Sutedjo. "Auditor rotations and audit quality." Asian Review of Accounting 27, no. 4 (2019): 639–60. http://dx.doi.org/10.1108/ara-10-2018-0182.

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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. Moreover, audit itself can help a client to improve its financial reporting. However, ineffective communication between predecessor and successor audit partners or audit firms, and pseudo-rotation can hamper that benefit. Design/methodology/approach This study uses multivari

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Jennings, Marianne Moody, Kurt J. Pany, and Philip M. J. Reckers. "Strong Corporate Governance and Audit Firm Rotation: Effects on Judges' Independence Perceptions and Litigation Judgments." Accounting Horizons 20, no. 3 (2006): 253–70. http://dx.doi.org/10.2308/acch.2006.20.3.253.

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The Sarbanes-Oxley (SOX) legislation mandated modest threshold levels of corporate board independence and expertise, as well as audit partner (not firm) rotation. One objective was to create an environment supportive of enhanced actual and perceived auditor independence. This study examines whether perceptions of auditor independence and auditor liability are incrementally influenced by further strengthening corporate governance and by rotating audit firms. Our experimental study addresses these questions by analyzing responses of 49 judges attending a continuing education course at the Nation

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He, Li-Jen, and Jianxiong Chen. "Does Mandatory Audit Partner Rotation Influence Auditor Selection Strategies?" Sustainability 13, no. 4 (2021): 2058. http://dx.doi.org/10.3390/su13042058.

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Under mandatory rotation, the switching cost may be the most influential factor to be considered for experienced mandatory audit rotations. This study attempts to explore the impacts of the mandatory rotation mechanism on company information disclosure and signaling strategies by examining the audit partner and audit firm switching activities of the mandatory rotation company. Are companies that experience mandatory audit rotation more likely to engage industry specialist auditors with better industry-specific knowledge and reputations to minimize the costs of mandatory rotations? Furthermore,

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Mechelli, Alessandro, and Riccardo Cimini. "Do (Audit Firm and Key Audit Partner) Rotations Affect Value Relevance? Empirical Evidence from the Italian Context." International Business Research 10, no. 1 (2016): 143. http://dx.doi.org/10.5539/ibr.v10n1p143.

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This research aims to investigate whether and to what extent investors place more weight on accounting amounts disclosed in annual reports issued by entities that experienced a rotation of the audit firm or of the key audit partner. Analysing a sample of 97 non-financial entities listed in the Milan stock exchange over the period 2006-2014, the paper provides evidence that rotations positively affect the value relevance of accounting amounts. In addition, the paper shows how the audit firm rotation and the key partner rotation act only in part as substitutes, as the former is more capable than

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Carcello, Joseph V., and Albert L. Nagy. "Audit Firm Tenure and Fraudulent Financial Reporting." AUDITING: A Journal of Practice & Theory 23, no. 2 (2004): 55–69. http://dx.doi.org/10.2308/aud.2004.23.2.55.

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The Sarbanes-Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor independence” (GAO 2003, Highlights). However, the GAO also suggests that mandatory audit firm rotation could be necessary if the Sarbanes-Oxley Act's requirements do not lead to improved audit quality (GAO 2003, 5). We examine the relation between audit

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de Jong, Bas, Steven Hijink, and Lars in ’t Veld. "Mandatory Audit Firm Rotation for Listed Companies: The Effects in the Netherlands." European Business Organization Law Review 21, no. 4 (2020): 937–66. http://dx.doi.org/10.1007/s40804-020-00193-w.

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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. Therefore, many Dutch listed companies had already switched audit firm in anticipation of the national requirement. In this article, we investigate the effects of mandatory audit firm rotation in the Netherlands by examining the financial reports of Dutch listed

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Kim, Sook, Seon Kim, Dong Lee, and Seung Yoo. "How Investors Perceive Mandatory Audit Firm Rotation in Korea." Sustainability 11, no. 4 (2019): 1089. http://dx.doi.org/10.3390/su11041089.

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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. However, few studies have investigated either the cost or the benefit of mandatory audit firm rotation. Prior studies provide only indirect evidence on the effects of audit firm tenure on audit quality/perceived audit quality. By discussing prio

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Williams, L. Tyler, and W. Mark Wilder. "Audit Firm Perspective on Audit Firm Rotation and Enhancing Independence: Evidence from PCAOB Comment Letters." Current Issues in Auditing 11, no. 1 (2016): A22—A44. http://dx.doi.org/10.2308/ciia-51563.

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SUMMARY This study examines practitioners' perspectives on audit firm rotation and alternative solutions to enhance independence in the audit industry as solicited by the PCAOB's “Concept Release on Audit Firm Rotation and Auditor Independence.” Accordingly, we synthesize the opinions found in comment letters of 15 American public accounting firms—eight of which are annually inspected by the PCAOB and seven of which are inspected tri-annually. Altogether, we find the firms generally offer homogenous rationale for opposition to audit firm rotation. However, most importantly, we note that the ov

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Pramesti, Wahyu, and Sayekti Endah Retno Meilani. "MANDATORI ROTASI AUDITOR DAN KUALITAS AUDIT DI INDONESIA." eBA Journal: Journal Economics, Bussines and Accounting 5, no. 2 (2019): 54–64. http://dx.doi.org/10.32492/eba.v5i2.845.

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The aims of this study is to determine the impact of audit rotation to audit quality in Indonesia. There are two types of audit rotation, first is rotation of public accounting firms and second is rotation of audit partners. This is quantitave research using 876 samples from members of company listing in Indonesia Stock Exchange from 2013 until 2015. Data colletion from annual reports these companies. These data are processes dan raise the regression equation that satisfy the classic assumtion. Using data from all companies listing in Indonesia Stock Exchange for period 2013 – 2015, we obtaine

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Kim, Hakwoon, Hyoik Lee, and Jong Eun Lee. "Mandatory Audit Firm Rotation and Audit Quality." Journal of Applied Business Research (JABR) 31, no. 3 (2015): 1089. http://dx.doi.org/10.19030/jabr.v31i3.9245.

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Recently, regulators and policy makers who witnessed the global financial crisis during 20072009 began considering a variety of ways to enhance auditor independence and financial reporting quality, ultimately aiming at investor protection. Since the enactment of the SarbanesOxley Act of 2002 (SOX), the Mandatory Audit Firm Rotation (MAFR) requirement has once again received significant attention from regulators and policy makers around the world, including the European Union (EU) and the U.S. Public Companies Accounting Oversight Board (PCAOB). In this paper, we investigate whether MAFR enhanc

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., Junaidi, Novia Nurul Khasanah, and Nurdiono . "THE EFFECTS OF COMPANY SIZE, COMPANY RISK AND AUDITOR’S REPUTATION ON TENURE: AN ARTIFICIAL ROTATION TESTING." Journal of Indonesian Economy and Business 31, no. 1 (2016): 247. http://dx.doi.org/10.22146/jieb.23269.

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This study aims to empirically examine the effects of firms’ size, firms’ risk, and auditors’ reputations on tenure in an artificial rotation. The phenomenon of artificial auditor (audit firm) rotations in Indonesia is an interesting topic, deserving further study. Artificial auditor rotations indicate a condition in which, conceptually, there has been a change of auditor that makes the relationship between the auditor and the client end, but in effect, the relationship is still going on. Regulations for mandatory auditor rotations causes audit firms or their partners to cheat the system by ch

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Ruiz-Barbadillo, Emiliano, Nieves Go´mez-Aguilar, and Nieves Carrera. "Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain." AUDITING: A Journal of Practice & Theory 28, no. 1 (2009): 113–35. http://dx.doi.org/10.2308/aud.2009.28.1.113.

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SUMMARY: In this study, we document evidence on the impact of mandatory rotation of audit firms on auditor independence using Spanish archival data. Rotation of audit firms every nine years was mandatory in Spain from 1988–1995. Although the rule was never enforced, the Spanish context provides a unique setting to examine the effects that mandatory audit firm rotation has on auditor behavior. We examine audit reports for a sample of financially stressed companies from 1991–2000 to compare audit reporting behavior in a regime with rotation (mandatory rotation period: 1991–1994) and one without

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Mahdavi, Gholamhossein, Abbas Ali Daryaei, and David McMillan. "Audit firm, retain or rotation? (client and audit firm perspectives)." Cogent Economics & Finance 5, no. 1 (2017): 1313559. http://dx.doi.org/10.1080/23322039.2017.1313559.

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Brooks, Li (Lily) Z., C. S. Agnes Cheng, Joseph A. Johnston, and Kenneth J. Reichelt. "Estimates of Optimal Audit Firm Tenure Across Different Legal Regimes." Journal of Accounting, Auditing & Finance 32, no. 1 (2016): 3–39. http://dx.doi.org/10.1177/0148558x16641864.

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Based on a quadratic form of audit tenure in explaining audit quality, we estimate a reference point that is potentially optimal for audit firm rotation for 22 countries across legal regimes with high versus low levels of investor protection. We find that our estimate for the high investor protection regime is longer than that for the low investor protection regime (24 years vs. 14 years for our main measure). However, very few firms from our sample would have been affected if there were a requirement of a mandatory rotation term, suggesting that mandatory audit firm rotation may not be necess

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Ghosh, Aloke (Al), and Subprasiri (Jackie) Siriviriyakul. "Quasi Rents to Audit Firms from Longer Tenure." Accounting Horizons 32, no. 2 (2018): 81–102. http://dx.doi.org/10.2308/acch-52035.

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SYNOPSIS We offer an economic explanation for why audit firms oppose mandatory firm rotation. Using an innovative sample that overcomes sample selection biases, we find that fees for Big 4 audit firms increase noticeably over the audit firm's tenure. In contrast, fees for non-Big 4 audit firms decline as tenure lengthens. Using audit report lag as a proxy for audit cost, we find that audit cost declines over the audit firm's tenure, and this decline is even larger for Big 4 auditors. Our results indicate that Big 4 engagements become more profitable or earn “quasi rents” over time, which may e

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Elder, Randal J., Suzanne Lowensohn, and Jacqueline L. Reck. "Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context." Journal of Governmental & Nonprofit Accounting 4, no. 1 (2015): 73–100. http://dx.doi.org/10.2308/ogna-51188.

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ABSTRACT The topic of audit firm rotation has been debated internationally for several decades. To inform the debate, we study the effects of audit firm rotation policies on audit quality in a government audit market. Using audit firm rotation data and audit quality measures from the Florida government audit market, a setting where procurement policies vary, we find that rotation policies are indirectly associated with higher audit quality. In particular, mediation analysis suggests that the consequences of policies that encourage Florida municipalities to consider rotation impact audit qualit

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Dodgson, Mary Kate, Christopher P. Agoglia, G. Bradley Bennett, and Jeffrey R. Cohen. "Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners." Accounting Review 95, no. 2 (2019): 89–111. http://dx.doi.org/10.2308/accr-52556.

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ABSTRACT While current audit standards explicitly state engagement partner tenure requirements, firms have flexibility in managing the rotation process. We conduct semi-structured interviews with 20 U.S. audit firm partners who share their experiences on topics including how they identify appropriate candidate partners and what efforts they undertake to manage relationships with clients post-rotation. We investigate firms' motivation to manage the auditor-client relationship through the lens of Social Exchange Theory (SET), and we consider how likely outcomes of this rotation process map onto

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Van Hamme, W. "Determining Rotation Rates from Light Curves: RW Mon and RW Tau." International Astronomical Union Colloquium 107 (1989): 373. http://dx.doi.org/10.1017/s0252921100088266.

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AbstractWe present light curve solutions for the non-synchronously rotating Algols RW Mon and RW Tau, and we illustrate how rotation rates are determined from light curves. We find RW Mon’s primary component to spin at about 5 times the synchronous rate, which confirms the indication of fast rotation from reported emission line activity. RW Tau turns out to be only a mildly rapidly rotating Algol system, and our light curve solutions do not yield any firm value for the rotation rate of the primary component. It is suggested that continued efforts should be made to do good quality line broadeni

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Jackson, Andrew B., Michael Moldrich, and Peter Roebuck. "Mandatory audit firm rotation and audit quality." Managerial Auditing Journal 23, no. 5 (2008): 420–37. http://dx.doi.org/10.1108/02686900810875271.

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Cameran, Mara, Annalisa Prencipe, and Marco Trombetta. "Mandatory Audit Firm Rotation and Audit Quality." European Accounting Review 25, no. 1 (2014): 35–58. http://dx.doi.org/10.1080/09638180.2014.921446.

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Edwards, James B. "The Battle Over Mandatory Audit Firm Rotation." Journal of Corporate Accounting & Finance 25, no. 4 (2014): 3–10. http://dx.doi.org/10.1002/jcaf.21948.

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Velte, Patrick, and Markus Stiglbauer. "Impact of auditor and audit firm rotation on accounting and audit quality: A critical analysis of the EC regulation draft." Journal of Governance and Regulation 1, no. 3 (2012): 7–13. http://dx.doi.org/10.22495/jgr_v1_i3_p1.

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In a current regulation draft of 2011, the European Commission (EC) plans the mandatory audit firm rotation principally after six years and with regard to a cooling off period of four years to increase auditor independence. This could complement the internal mandatory rotation (auditor rotation) by the 8th EC directive. The present paper gives a state of the art analysis of the empirical research results with regard to auditor and audit firm rotation. In contrast to the perception of the EC, the majority of the empirical results doesn’t find evidence for increased financial accounting and audi

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Fontaine, Richard, Hanen Khemakhem, and David N. Herda. "Why Audit Committees Oppose Mandatory Audit Firm Rotation: Interview Evidence from Canada." Current Issues in Auditing 11, no. 1 (2016): P11—P15. http://dx.doi.org/10.2308/ciia-51650.

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SUMMARY This article summarizes our recent study (Fontaine, Khemakhem, and Herda 2016), which investigates audit committee (AC) members' perspectives on mandatory audit firm rotation (MAFR), mandatory audit partner rotation, ways in which AC members monitor auditor independence, and the costs associated with changing audit firms. We conduct in-person interviews with AC members in Canada to explore our research questions. Our findings reveal that AC members view MAFR as an unnecessary threat to their shareholder-granted authority to make audit firm appointment decisions, and believe their profe

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Kamath, Roger, Ting-Chiao Huang, and Robyn A. Moroney. "Auditor Rotation and Perceived Competence and Independence: The Effect of Fees and Industry Specialization." Journal of International Accounting Research 17, no. 3 (2018): 153–75. http://dx.doi.org/10.2308/jiar-52227.

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ABSTRACT Regulators and practitioners argue the relative merits of firm and partner rotation, while researchers report mixed results on the consequences of rotation. This study uses an experiment to examine the effect of an upcoming rotation on perceptions of auditor competence and independence and finds that participants appear to be indifferent to whether rotation is at the firm or partner level; they only react to concurrent changes in audit fees and the industry specialization status of the new auditor. Specifically, participants assess auditor competence and independence (specifically att

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Widyaningsih, Inas Aisyah, Iman Harymawan, Agus Widodo Mardijuwono, Eka Sari Ayuningtyas, and Dyah Ayu Larasati. "Audit firm rotation and audit quality: Comparison before vs after the elimination of audit firm rotation regulations in Indonesia." Cogent Business & Management 6, no. 1 (2019): 1695403. http://dx.doi.org/10.1080/23311975.2019.1695403.

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Kwon, Soo Young, Youngdeok Lim, and Roger Simnett. "The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market." AUDITING: A Journal of Practice & Theory 33, no. 4 (2014): 167–96. http://dx.doi.org/10.2308/ajpt-50814.

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SUMMARY: Using a unique setting in which mandatory audit firm rotation was required from 2006–2010, and in which both audit fees and audit hours were disclosed (South Korea), this study provides empirical evidence of the economic impact of this policy initiative on audit quality, and the associated implications for audit fees. This study compares both pre- and post-policy implementation and, after the implementation of the policy, mandatory long-tenure versus voluntary short-tenure rotation situations. Where audit firms were mandatorily rotated post-policy, we observe that audit quality (measu

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Dao, Mai, and Trung Pham. "Audit tenure, auditor specialization and audit report lag." Managerial Auditing Journal 29, no. 6 (2014): 490–512. http://dx.doi.org/10.1108/maj-07-2013-0906.

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Purpose – This paper aims to examine the association between audit firm tenure and audit report lag (ARL) and the impact of auditor industry specialization on the association between audit firm tenure and ARL. Design/Methodology/Approach – Using Habib and Bhuiyan’s (2011) method of measuring auditor industry specialization, the authors examine the sample of 7,291 firm-year observations from 2008 to 2010. Findings – The authors find that auditor industry specialization (regardless of city-level, national-level and joint city- and national-level industry specialization) weakens the positive asso

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Omri, Mohamed Ali, and Abir Ben Abdennebi. "Audit firm rotation and audit quality: case of the listed Tunisian firms." International Journal of Economics and Business Research 8, no. 3 (2014): 245. http://dx.doi.org/10.1504/ijebr.2014.064661.

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Dattin, Christine Fournès. "Developments in France regarding the mandatory rotation of auditors: Do they enhance auditors’ independence?" Accounting History 22, no. 1 (2016): 44–66. http://dx.doi.org/10.1177/1032373216674968.

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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? The research evidence on the impact of mandatory audit firm rotation on audit quality and auditor independence is inconclusive. This article offers a historical approach to understanding the implementation of mandatory rotation, based on the French case. The auditing profession in France is strongly regulated, with four main provisions designed

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Mali, Dafydd, and Hyoung-joo Lim. "Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea." Australian Accounting Review 28, no. 3 (2017): 446–63. http://dx.doi.org/10.1111/auar.12206.

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Bedard, Jean C., Donald R. Deis, Mary B. Curtis, and J. Gregory Jenkins. "Risk Monitoring and Control in Audit Firms: A Research Synthesis." AUDITING: A Journal of Practice & Theory 27, no. 1 (2008): 187–218. http://dx.doi.org/10.2308/aud.2008.27.1.187.

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This paper summarizes the research literature related to audit firm quality control, with a dual purpose: (1) to provide information on the current state of knowledge with regard to the ways in which audit firms monitor and control firm-level risk; and (2) to identify specific areas in which there is currently insufficient research. We review literature on a number of specific topics under the overall heading of firm-level risk monitoring and control, including: client acceptance/continuance procedures, auditor independence (partner and firm rotation, employing former auditors, nonaudit servic

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Paputungan, Rahmita Dwinesia, and David Kaluge. "PENGARUH MASA PERIKATAN AUDIT, ROTASI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT." Jurnal Reviu Akuntansi dan Keuangan 8, no. 1 (2018): 93. http://dx.doi.org/10.22219/jrak.v8i1.29.

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The aim of this study is to examine empirically the affect of audit tenure, audit rotation and public accounting firm size towards audit quality. Audit quality is proxied by using a going concern opinion which is an auditor’s opinion that explain a going concern of their client’s entity in where they do the audit. This study use purposive sampling to determine samples from manufacturing firms listed in Indonesia Stock Exchange for the year 2010–2016, focus study from 2011-2016, with total observations 105 samples from 143 populations. Data analysis techniques that used is in the form of a logi

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Thongpapanl, Narongsak, Eugene Kaciak, and Dianne H. B. Welsh. "Growing and aging of entrepreneurial firms." International Journal of Entrepreneurial Behavior & Research 24, no. 6 (2018): 1087–103. http://dx.doi.org/10.1108/ijebr-03-2018-0135.

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Purpose The purpose of this paper is to explore whether job rotation strategies and joint reward systems are equally effective in encouraging cross-functional collaboration (CFC) under all organizational contexts, ranging from young and small firms to mature and large ones. Design/methodology/approach To ensure a wide applicability of findings in this study, the research model and hypotheses were tested with a sample of 232 Canadian firms active in a variety of industrial sectors. A survey instrument that comprised all the questionnaire items corresponding to the examined constructs is the fou

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Reid, Lauren C., and Joseph V. Carcello. "Investor Reaction to the Prospect of Mandatory Audit Firm Rotation." Accounting Review 92, no. 1 (2016): 183–211. http://dx.doi.org/10.2308/accr-51488.

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ABSTRACT The PCAOB recently considered implementing mandatory audit firm rotation in hopes of better aligning auditors' interests with investors' interests, suggesting that the PCAOB views long auditor tenure as problematic. However, the accounting profession argues that long tenure actually improves audit quality. This study provides insight into investors' views by evaluating the market's reaction to events related to the potential adoption of rotation that occurred between 2011 and 2013. The results provide some evidence that the market reacts negatively (positively) to events that increase

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Ho Kim, Sang, and Jianqun Xi. "Relative Influences of Review and Engagement Auditor Rotation on Audit Quality: Evidence from China." Asian Journal of Business and Accounting 14, no. 1 (2021): 171–206. http://dx.doi.org/10.22452/ajba.vol14no1.7.

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Manuscript type: Research paper Research aims: This study focuses on the effects of audit partner rotation on audit quality (AQ) in China. In particular, we examine the effects of review auditors (RAs) and engagement auditors (EAs) on AQ when they voluntarily and mandatorily rotate. Design/Methodology/Approach: The data in this study are retrieved from the Chinese Stock Market and Accounting Research (CSMAR) database. We develop an OLS regression model and logit model respectively to test the hypotheses developed. Finally, we have 13,856 firm-year observations collected for the first regressio

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Harber, Michael, Ben Marx, and Phillip De Jager. "The perceived financial effects of mandatory audit firm rotation." Journal of International Financial Management & Accounting 31, no. 2 (2020): 215–34. http://dx.doi.org/10.1111/jifm.12115.

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Lu, Tong, and K. Sivaramakrishnan. "Mandatory audit firm rotation: Fresh look versus poor knowledge." Journal of Accounting and Public Policy 28, no. 2 (2009): 71–91. http://dx.doi.org/10.1016/j.jaccpubpol.2009.01.006.

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Elewa, May M., and Rasha El-Haddad. "The Effect of Audit Quality on Firm Performance: A Panel Data Approach." International Journal of Accounting and Financial Reporting 9, no. 1 (2019): 229. http://dx.doi.org/10.5296/ijafr.v9i1.14163.

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This study attempts to examine the effect of audit quality on firm performance. It uses financial statements of non-financial firms listed as EGX 100. The population studied consists of thirty non-financial firms. The study covers a five year period 2010-2014. It applies panel data analysis. Independent Variables are Auditor Experience (measured by Big-4) and Auditor Independence (measured by auditor Rotation ROT). Dependent Variables are Return on Assets ROA and Return on Equity ROE. In accordance with the Random Effect Model results, BIG 4 and ROT have an insignificant impact on the ROA and

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Sharma, Divesh S., Paul N. Tanyi, and Barri A. Litt. "Costs of Mandatory Periodic Audit Partner Rotation: Evidence from Audit Fees and Audit Timeliness." AUDITING: A Journal of Practice & Theory 36, no. 1 (2016): 129–49. http://dx.doi.org/10.2308/ajpt-51515.

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SUMMARY The constricted mandatory audit partner rotation rules for U.S. public companies have fueled intense debate among the profession, regulators, and policymakers. This topic remains controversial, but neither side has provided evidence of the consequential benefits and costs of mandatory rotation. While rotation effects on audit quality have been examined, we empirically examine its effects on two audit production costs: audit fees and audit timeliness. We find significantly higher audit fees and significantly longer audit report lags in the period immediately following mandatory audit pa

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Junaidi, Junaidi, Harun Pamungkas Apriyanto, Nurdiono Nurdiono, and Eko Suwardi. "The effect of audit firm tenure in artificial rotation on audit quality." Journal of Economics, Business & Accountancy Ventura 17, no. 3 (2015): 439. http://dx.doi.org/10.14414/jebav.v17i3.365.

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This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a condition that, conceptually, there has been a change of auditors leading to the auditor relationship with the client to be disconnected, whereas substantive auditor-client relationship is ongoing. Formally, the auditor does not violate the rules and is still able to audit for the same client. Yet, in the long-term, it could affect the audit quality.

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Sousa, Allison Manoel de, Alex Mussoi Ribeiro, and Ernesto Fernando Rodrigues Vicente. "The impact of audit rotation on the comparability of financial reports,." Revista Contabilidade & Finanças 32, no. 87 (2021): 413–28. http://dx.doi.org/10.1590/1808-057x202111830.

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Abstract 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. Several studies have addressed the effect of auditor rotation on the quality of financial reports, but none of them focused specifically on the impact on the comparability and consistency of financial reports. Around the world, the impact of mandatory rotation of audit partner and audit firm is being discussed in academia and regulatory bodies. The peculiarity of the Brazilian regulatory environment allows us to contribute to the di

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Said, Kousay M. "Mandatory Audit Firm Rotation and Audit Costs: A Survey of Auditing Firms in Bahrain." Journal of Finance and Accounting 2, no. 6 (2014): 116. http://dx.doi.org/10.11648/j.jfa.20140206.11.

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YAŞAR, Alpaslan. "THE EFFECT OF MANDATORY AUDIT FIRM ROTATION ON AUDIT QUALITY." International Journal Of Eurasia Social Sciences 10, no. 37 (2019): 692–708. http://dx.doi.org/10.35826/ijoess.2434.

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Im, Uni, and Jong－il Kim. "A Study on Value Relevance of Mandatory Auditor Rotation Firm." Journal of Taxation and Accounting 19, no. 4 (2018): 215–37. http://dx.doi.org/10.35850/kjta.19.4.08.

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Chi, Wuchun. "The Effect of Mandatory Audit-Firm Rotation: A Monitoring Perspective." Research in Accounting Regulation 18 (2005): 283–85. http://dx.doi.org/10.1016/s1052-0457(05)18014-x.

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Jenkins, David S., and Thomas E. Vermeer. "Audit firm rotation and audit quality: evidence from academic research." Accounting Research Journal 26, no. 1 (2013): 75–84. http://dx.doi.org/10.1108/arj-11-2012-0087.

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Machfuzhoh, Asih. "PENINGKATAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR INDONESIA." RISTANSI: Riset Akuntansi 1, no. 1 (2021): 1–9. http://dx.doi.org/10.32815/ristansi.v1i1.332.

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This study aims to determine the effect firm size, rotation audit, and audit fee for audit quality.The population in this study are manufactur companies listed on the Indonesia Stock Exchange during the period 2015-2018. Using the purposive sampling method, there were 31 companies complying criteria as samples. This study used secondary data from Indonesia Stock Exchange website. The results of this study indicate that: (1) Firm size has a significant positive effect on audit quality. (2) rotation audit a significant negative effect on audit quality. (3) audit fee has a significant positive ef

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Baatwah, Saeed Rabea. "Audit tenure and financial reporting in Oman: Does rotation affect the quality?" Risk Governance and Control: Financial Markets and Institutions 6, no. 3 (2016): 18–29. http://dx.doi.org/10.22495/rcgv6i3c1art2.

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The purpose of this study is to provide an empirical result concerning the quality of audit under a rotation policy in the Gulf Cooperation Council (GCC). Currently, countries from GCC tend to require the audit firms of public companies to be rotated within four or five consecutive years. This policy received worldwide criticisms which asserted it deteriorates the quality of financial reports – instead of increasing their quality. To achieve this purpose, we use 573 observations from companies listed in the Omani capital market implementing audit firm rotation because Oman is the leading count

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Bleibtreu, Christopher, and Ulrike Stefani. "The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration." Accounting Review 93, no. 1 (2017): 1–27. http://dx.doi.org/10.2308/accr-51728.

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ABSTRACT Recently, a system of audit firm rotation has been implemented for the audits of listed companies conducted in the European Union (EU). In the U.S., in contrast, the regulator decided against such rotation. Whereas proponents argue that rotation would strengthen independence and decrease audit market concentration, opponents stress the importance of auditors' learning effects, which would be eliminated by a change in auditors. In extending the market matching model of Salop (1979), we provide an analysis that integrates these contradictory views. We assume that both auditors' industry

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