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

chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]

... enhances auditor independence in appearance. Keywords Mandatory audit- partner rotation; Auditor-tenure; Audit quality; Perceptions of audit quality 2 Mandatory Audit- Partner Rotation, Audit Quality ... Mandatory Audit- Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan Wuchun Chi Department of Accounting National Chengchi University Taipei, Taiwan ... in audited financial statements and rekindled a national debate on auditor independence and audit quality. During the debate, mandatory audit- firm rotation and mandatory audit- partner rotation,...

chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

... interpreted with caution. Our inferences aboutthe effect of mandatory partner rotation on audit quality and perceptions of audit Mandatory Audit Partner Rotation, Audit Quality, and Market Perception ... (Summer 2009) pp. 35991 â CAAAdoi:10.1506/car.26.2.2 Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan* WUCHUN CHI, National Chengchi University ... classiﬁcation, and t and t Ϫ 1 refer to the ﬁrst halfof years t and t Ϫ 1, respectively;SALESiti 1ϭNΑSALESit 1Ϫi 1ϭNΑր Mandatory Audit Partner Rotation, Audit Quality, and Market Perception...

bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]

... International Accounting xxx (2013) xxx–xxxPlease cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ... International Accounting xxx (2013) xxx–xxxPlease cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ... International Accounting xxx (2013) xxx–xxxPlease cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ...

cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]

... data. The analyzed articles on this topic are grouped on the basis of the method of analysis used. Archival analysis Riuz-Barbadillo and Gòmez-Aguilar (Riuz-Barbadillo and Gòmez-Aguilar, ... was expressed by Assirevi, (Italian Association of Audit Firms) during an Italian parliamentary hearing after the Parmalat scandal. More recently, Assirevi issued a letter against RR. This letter ... independence, chapter 5: quality of audit, chapter 6: cost of audit, chapter 7: audit market competition and chapter 8: reaction of the capital market to auditor rotation) and then, in chapter 9, the conclusions...

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...

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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daugherty et al - 2013 - mandatory audit partner rotation- perceptions of audit quality consequences [mapr]

... on audit quality. Keywords: Sarbanes-Oxley; audit partner rotation; auditor independence; audit quality; quality of life.INTRODUCTIONIn our paper ‘‘An Examination of Partner Perceptions of Partner ... Indirect Consequences to Audit Quality ’ ( Daugherty et al. 2012), we surveyed practicing audit partners toexamine their perceptions of mandatory audit partner rotation and cooling-off periods, ... Consequences to Audit Quality ’ (Daugherty et al. 2012). The study examines the perceptions of practicing audit partners with respect to mandatory partner rotation and cooling-off periods, in general, and...

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)....

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...

ruizâ-barbadillo et al - 2009 - does mandatory audit firm rotation enhance auditor independence - evidence from spain [mafr]

... to auditors’ decision making (Hopwood et al. 1994). Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 119Auditing: A Journal of Practice & Theory May 2009 American ... lower in the mandatory rotation period compared with the post -mandatory rotation Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 127Auditing: A Journal of Practice ... http://www.parl.gc.ca/37/2/parlbus/commbus/senate/com-e/bank-e/rep-e/rep12jun03-e.pdf. Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 135Auditing: A Journal of Practice & Theory May 2009 American...

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