edwards - 2014 - the battle over mandatory audit firm rotation [mafr]

PUBLIC ACCOUNTING FIRMS: Required Study on the Potential Effects of Mandatory Audit Firm Rotation doc

... rotation may affect their perception of auditor independence.How Mandatory Audit Firm Rotation May Affect Audit Assignment StaffingOur research into the effects of mandatory audit firm rotation ... look” of mandatory audit firm rotation. Another 27 percent of the Tier 1 firms believe that the audit partner rotation requirements may not be as effective as mandatory audit firm rotation in ... of the auditor’s position on what is required by GAAP. They believe that mandatory audit firm rotation would serve as an incentive for the auditor to take the appropriate action since the auditor...

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chi - 2011 - an overlooked effect of mandatory audit–firm rotation on investigation strategies [mafr]

... committee innon -rotation- required and rotation- required environments. Section 4 discusses thesolution and explains the economic consequences of mandatory rotation. I presentconcluding remarks ... rotation- required and non -rotation- requiredregimes.123 An overlooked effect of mandatory audit–ﬁrm rotation 279Table 2 Summary of the auditing pricing∗Initial period Non-initial period Rotation- required ... audit–partner rotation, and section 207 requires a study of mandatory W. Chi (B)National Chengchi University, 64, Zhi-nan Road, Section 2,Wenshan, 11623 Taipei, Taiwan, Republic of Chinae-mail: wchi@nccu.edu.tw123266...

cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

... Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Italian Setting Authors: Mara Cameran Università Bocconi, Milan, Italy mara .cameran@ unibocconi.it Annalisa ... Italy annalisa.prencipe@unibocconi.it Marco Trombetta IE Business School, Spain Marco.Trombetta@ie.edu 2 Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Italian Setting ... surrounding the MAR rule. In particular, we investigate the effects of mandatory audit firm rotation on audit quality while taking advantage of the unique institutional setting provided by the Italian...

carcello and reid - 2014 - investor reaction to the prospect of mandatory audit firm rotation

... likelihood of rotation. 6 Evidence in Favor of Mandatory Audit Firm Rotation Proponents of mandatory audit firm rotation argue that long tenure impairs the independence of the auditor. This ... characteristics. The results of this analysis may be particularly informative to the Board as they reveal the possible triggers of investors’ reactions to the prospect of mandatory audit firm rotation. ... implementation of rotation for certain firms and that a one-size-fits-all approach might not be appropriate should audit regulators continue to explore the prospect of mandatory audit firm rotation. The...

carrera et al - 2007 - mandatory audit firm rotation in spain - a policy that was never applied [mafr]

... The analysis also reveals that at the very time that Spain was being cited internationally for rejecting mandatory audit firm rotation, Spanish political parties and regulators were debating whether ... Arrunãda andPaz-Ares (1995) study in concluding that the mandatory rotation of audit firms in Spain has had a negative impact on audit quality. The main purpose of the work byArrunãda and Paz-Ares ... introduced in Spain, albeit with a certain delay, byacademics (Arrunãda and Paz-Ares, 1994, 1995; Gonzalo-Angulo, 1995; Prado-Lorenzo et al. , 1995). Arrunãda and Paz-Ares (1994), drawing...

casterella and johnston - 2013 - can the academic literature contribute to the debate over mandatory audit firm rotation [mafr]

... with mandatory audit firm rotation MixedKwon et al. (2011) Mandatory audit firm rotation and audit qualityKorean audits from2000 to 2007 Audit quality wasunchanged after mandatory audit firm rotation ... subjects and 72 auditorsubjectsAuditor independenceis higher in the presence of mandatory audit firm rotation YesGeiger and Raghunandan(2002) Audit firm tenure and audit reporting failuresUS audits ... Research Report Can the academic literature contribute to the debate over mandatory audit firm rotation? Jeffrey R. Casterella a,b,⇑, Derek Johnston aaColorado State University,...

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edwards - 2014 - the battle over mandatory audit firm rotation [mafr]

... Vincent Ryan, The House sticks its nose into audit rotation, Auditing, CFO Journal, July 9, 2013. Retrieved from http://www.cfo.com/auditing/2013/07 /the- house-sticks-its-nose-into -audit- rotation/ ... http://www.blogs.wsj.com/cfo/2013/07/09/house-passes-bill-to-ban-auditor-term-limits/ 8. As a part of the Treadway Com-mission Review the author of this article (James B. Edwards) conducted follow-up research on the 1979 Report ... exceed a 1 5- to 20-year time period by very much. One would expect the normal turn- over within the auditing firm to closely resemble the effects of a 20-year firm rotation. The United...

ewelt-knauer et al - 2013 - mandatory audit firm rotation- a review of stakeholder perspectives and prior research [mafr]

... than the related benefits of such regulations (Hussey and Lan,2001).3.4 Analytical Research Finally, analytical research generally reveals positive effects of mandatory firmrotation on auditor independence, ... is important to consider metho dological limit-ations, such as a lack of external validity of analytical and experimental research, and survey results can be biased by personal motives and experiences. ... of a disagreement (Iyer and Rama, 2004). O’Leary and Radich(1996) found that the majority of auditors and publicly listed companies wereagainst mandatory audit firm rotation due to a misbalance...

kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]

... Mandatory Audit Firm Rotation and Audit Quality: Empirical Evidence from the Korean Audit Market 1. Introduction The Korean Financial Supervisory Services (FSS) has mandated audit firm rotation ... Korea between 2000 and 2007, this study examines the effect of mandatory audit firm rotation on audit hours, audit fees, and audit quality. Since the Korean government mandated audit firm rotation ... the effect of mandatory audit firm rotation on audit hours, audit fees, and audit quality. Since the Korean government mandated audit firm rotation in 2006, (1) audit hours increased, (2) audit...

kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]

... Financial Supervisory Services (FSS) in Korea. 1 The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market INTRODUCTION ... Electronic copy available at: http://ssrn.com/abstract=1764343 The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market ... introduction of mandatory audit firm rotation had a much broader impact than the specific instances of mandatory rotation. Keywords: Audit firm rotation, Audit fees, Audit quality, Audit hours...

jackson et al - 2008 - mandatory audit firm rotation and audit quality in australia [mafr]

... firm rotation on audit quality, rotation may nevertheless be effective in increasing perceived audit quality. Audit quality comprises actual and perceived quality (Taylor, 2005).Actual quality ... perception of audit quality on mandatory audit firm rotation, as well as total audit quality combining both actual and perceived quality. The proxies used in this study to measure audit quality, however, ... manage earnings which lead to lower audit quality. Audit firm rotation and audit quality 423Some audit firms differentiate themselves from their competitors by specialising in auditing clients in particular...

khasharmeh and said - 2014 - effects of mandatory audit firm rotation upon quality of audit - the perception of audit firms-evidence from bahrain [marf]

... Journal of Modern Accounting and Auditing, ISSN 154 8-6 583 April 2014, Vol. 10, No. 4, 42 5-4 41  Effects of Mandatory Audit Firm Rotation Upon Quality of Audit: The Perception of Audit Firms—Evidence ... require the mandatory audit firm rotation rule, while 15.1% of the respondents have a policy that requires the mandatory audit firm rotation rule and 27.3% have no answer. EFFECTS OF MANDATORY AUDIT ... the effects of auditor rotation and auditor tenure of the public accountants and the public accounting firms, on audit quality (before and after the implementation of the mandatory auditor regulation)....

lu and sivaramakrishnan - 2009 - mandatory audit firm rotation - fresh look versus poor knowledge

... Mandatory audit ﬁrm rotation: Fresh look versus poor knowledge Tong Lu *, K. Sivaramakrishnan Bauer College of Business, University of Houston, Houston, TX 7720 4-6 021, United Statesarticle ... wherearepresents poor knowledge and b represents fresh look. Weassume thatdqda< 0 and dqdb> 0; that is, a poorer knowledge decreases audit quality but a fresher look increases audit quality. ... follow-ing table presents the various auditing scenarios along the poor knowledge and fresh look dimensions:(MAR denotes mandatory audit ﬁrm rotation. )The client’s auditor choice Incumbent fC; qIg...

simmons et al - 2009 - mandatory audit firm rotation - evidence from illinois state universities [mafr]

... toinvestigate audit behavior given mandatory audit firm rotation. This research analyzes audit findings usingthe sample of all Illinois state universities governed by the Illinois Auditor General’s audit ... Accounting and Financial Studies Journal, Volume 13, Number 3, 2009 MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM ILLINOIS STATE UNIVERSITIES Trisha N. Simmons, Southern Illinois University EdwardsvilleMichael ... of mandatory audit firm rotation at a later date if necessary.The State of Illinois requires all of its agencies to be audited annually by the Illinois State AuditorGeneral who hires special...

wang - 2003 - the impact of mandatory audit firm rotation on auditor-client negotiations

... costs. The purpose of this study is to investigate the potential effects of mandatory audit firm rotation (hereafter mandatory rotation) on auditor-client negotiations through its impact on the ... review of the potential effects of mandatory rotation, due July 2003, in contemplation of possible Congressional action on this measure (Sec. 207 (a), H.R. 376 3-3 1). Mandatory audit- firm rotation ... Statistics: Mandatory Rotation Condition 3 5-3 6Table 4.3: Descriptive Statistics: Mandatory Rotation Condition(Non-Final periods) 3 7-3 8Table 4.4: Descriptive Statistics: Mandatory Rotation Condition(Final...

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