DISSERTATION Jason Marlin Bergner The Graduate School University of Kentucky 2011 [...]... and Accountability on Auditors' Client Identification Table 4.11 - Effect of Client Identification and Accountability on Auditors' Independence Table 4.12 - Effect of Rotation Type and Accountability on Auditors' Independence Table 4.13 - Effect of Rotation Type and Accountability on Auditors' Client Identification, partner and senior manager subsample Table 4.14 - Effect of Client Identification and. .. on Auditors' Independence Table 4.5 - Effect of Rotation Type and Accountability on Auditors' Independence Table 4.6 - Effect of Client ID and Accountability on Auditors' Independence, Gender Covariate Included Table 4.7 - Demographic Information for Auditor Sample Table 4.8 - Manipulation Check Results for Auditor Study Table 4.9 - Results of Confirmatory Factor Analysis Table 4.10 - Effect of Rotation. .. Organization 1 1 3 7 8 Chapter 2: Literature review Organization Auditor independence Constraints inhibiting auditor independence Incentives encouraging auditor independence Auditor rotation and independence Audit firm and partner rotation Introduction Audit firm rotation Archival partner rotation Audit firm v audit partner rotation Summary Social Identity Theory General Organizational commitment Organizational... and thus the firms' behavior may not truly reflect a firm rotation scenario 21 Table 2.1 - Countries under Current Mandatory Firm Rotation Country Brazil Companies required to rotate Banks and listed companies India Italy Banks, privatized insurance companies, and government companies Listed companies and some other firms identified by law Singapore Banks incorporated in Singapore South Korea Companies... almost casual erosion of this honest disinterestedness - the auditor in charge must constantly remind his assistants of the importance and operational meaning of independence. " (Mautz and Sharaf 1961) Mautz and Sharaf (1961) explain the auditing profession has "built-in" antiindependence factors that constantly fight against (and erode) the auditor' s independence They cite the close relationship the auditing... Identification and Accountability on Auditors' Independence, partner and senior manager subsample VI 21 70 72 74 76 77 81 84 85 86 89 91 92 94 96 LIST OF FIGURES Figure 3.1 - Dissertation Model Figure 4.1 - Effects of Client Identification and Accountability on Warranty Adjustment Figure 4.2 - Effect of Rotation Type and Accountability on Auditors' Client Identification, partner and senior manager subsample... - Paper and pencil version of instrument 145 References 176 VITA 184 v LIST OF TABLES Table 2.1 - Countries undercurrent Mandatory Firm Rotation Table 4.1 - Manipulation Check Results for Pilot Study Table 4.2 - Results of Confirmatory Factor Analysis Table 4.3 - Effect of Rotation Type and Accountability on Auditors' Client Id entifi cation Table 4.4 - Effect of Client Identification and Accountability. .. Certified Public Accountants (1992) both claim that the current U.S requirement of mandatory partner rotation has substantially the same benefits (read: independence) as mandatory firm rotation, rendering mandatory firm rotation unnecessary I investigate this claim and investigate if auditors are equally independent under partner and firm rotation scenarios I also investigate how accountability may a)... (Korean Stock Exchange) or registered with KOSDAQ (Korean Securities Dealers Automated Quotations) Sources: Cameran et al 2009, Cameran et al 2005 Another country where mandatory firm rotation is in place and has occurred is Italy, where Cameran et al (2009) report on audit quality Again, this appears to be an ideal place to study the mandatory firm rotation question, as firm rotation is required and. .. number of studies have examined direct effects of audit firm rotation and quasi-firm rotation scenarios From the archival perspective, researchers have tested the forced rotation of firms following the collapse of Arthur Andersen (Cahan and Zhang 2006), firms in foreign countries under a mandatory firm rotation rule (Cameran et al 2009), and clients who voluntarily switch audit firms (Jackson et al . Box 1346 Ann Arbor, Ml 4810 6-1 346 ABSTRACT OF DISSERTATION AUDITOR ROTATION AND AUDITOR INDEPENDENCE: AN INVESTIGATION USING SOCIAL IDENTITY THEORY AND ACCOUNTABILITY The AICPA and GAO claim. © Jason Marlin Bergner 2011 ABSTRACT OF DISSERTATION AUDITOR ROTATION AND AUDITOR INDEPENDENCE: AN INVESTIGATION USING SOCIAL IDENTITY THEORY AND ACCOUNTABILITY The AICPA and GAO claim that. DISSERTATION Jason Marlin Bergner The Graduate School University of Kentucky 2011 AUDITOR ROTATION AND AUDITOR INDEPENDENCE: AN INVESTIGATION USING SOCIAL IDENTITY THEORY AND ACCOUNTABILITY ABSTRACT