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AUDIT QUALITY IN A MANDATORY AUDIT FIRM ROTATION SETTING

AUDIT QUALITY IN A MANDATORY AUDIT FIRM ROTATION SETTING The purpose of this article is to gain a deeper understanding of the link between audit fees and audit firm rotation in a mandatory audit firm rotation setting, the impacts of mandatory audit firm rotation on audit quality, expenses and benefits associated with the carrying out of a mandatory audit firm rotation rule, and of the drivers and consequences of audit partner rotation-back. The literature on the impacts of rotation on quality of financial accounting and audit, the outcomes of audit firm rotation on audit quality, financial reporting quality, and audit committee quality, and the role of audit companies in the audit partner rotation-back practice is relevant to this discussion. JEL codes: H83; M4 Keywords: audit quality; mandatory audit firm rotation; financial accounting http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Economics, Management, and Financial Markets Addleton Academic Publishers

AUDIT QUALITY IN A MANDATORY AUDIT FIRM ROTATION SETTING

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Publisher
Addleton Academic Publishers
Copyright
© 2009 Addleton Academic Publishers
ISSN
1842-3191
eISSN
1938-212X
Publisher site
See Article on Publisher Site

Abstract

The purpose of this article is to gain a deeper understanding of the link between audit fees and audit firm rotation in a mandatory audit firm rotation setting, the impacts of mandatory audit firm rotation on audit quality, expenses and benefits associated with the carrying out of a mandatory audit firm rotation rule, and of the drivers and consequences of audit partner rotation-back. The literature on the impacts of rotation on quality of financial accounting and audit, the outcomes of audit firm rotation on audit quality, financial reporting quality, and audit committee quality, and the role of audit companies in the audit partner rotation-back practice is relevant to this discussion. JEL codes: H83; M4 Keywords: audit quality; mandatory audit firm rotation; financial accounting

Journal

Economics, Management, and Financial MarketsAddleton Academic Publishers

Published: Jan 1, 2016

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