The main perspective of opponents considers that cost of mandatory auditor rotation is more than its benefits such as set-up costs of new auditors to recognize

the United States and the European Union (EU), announced new potential remedies for improving financial reporting quality, such as MAFR, restrictions on more

Specifically, I find that compared to all non-rotation years, years of mandatory lead partner rotation in large offices have higher audit fees, a higher likelihood of identifying

Such a rule can have severe implications on the way the audit market behaves as it affects both the costs of audit firms, in respect of time and effort invested, but also the

This study examines the impact of audit market concentration on audit quality when regulation about mandatory audit firm rotation are applied in Indonesia.. Audit

Findings of association between audit firm tenure and interlockings may contribute to the debate on mandatory audit firm rotation and auditor independence issues

Information about audit regulations effective in the countries of our sample (the joint provision of audit and non-audit services, joint audits, audit partner rotation, audit

(2008) Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?, Contemporary Accounting Research , 25(2), pp.. (2007)

Boone, Khurana, and Raman (2012) indicated that audit process inputs, such as (a) partner rotation, (b) audit firm rotation, (c) auditor independence, (d) regulatory changes,

Audit rotation: It is not disclosed if the Lead Audit Partner is rotated at 5 years and the Audit Firm is rotated at 10 years.. The appointment dates of the Lead Audit Partner

These findings suggest that compared to audit partner rotation, audit firm rotation does not strengthen independence in appearance among non-professional investors and

The regulation of audit partner rotation(REG) is defined as the audit partner‟s complianceon the regulation of audit rotation restrictionas an indicator variable equal to

Qualitative and quantitative data is then obtained through specifically tailored questionnaires of the following four key stakeholders in the South African MAFR debate,

In this paper, we compare the audit quality of firms subjected to mandatory audit “firm” rotation with two benchmark groups, a sample that adopted the policy

Mandatory audit rotation debates came from the arguments that long audit tenure would create cozy relationship between auditors and clients and thus would lead to audit failure such

In particular, the effect of  on engine performance parameters, economy and toxic Table 2: Explosion resistance and pressure ratio of

An Australian study by Carey and Simnett (2006) finds a significant and negative association between long audit partner tenure and the likelihood of issuing a going concern opinion

The significance of the current study is to survey current audit appointment practices by auditing firms in Bahrain and evaluates their perceptions on the potential