chung - 2004 - selective mandatory auditor rotation and audit quality - an empirical investigation of auditor designation policy in korea [mar]
![arel et al - 2005 - audit firm rotation and audit quality [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_bqa1420548082.jpg)
arel et al - 2005 - audit firm rotation and audit quality [mafr]
... prohibited without permission.
Audit Firm Rotation and Audit Quality
Arel, Barbara;Brody, Richard G;Pany, Kurt
The CPA Journal; Jan 2005; 75, 1; ProQuest Central
pg. 36
Reproduced with permission
![cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_jxw1420548106.jpg)
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 Qualit...
![ghosh and moon - 2005 - auditor tenure and audit quality [mar]](https://media.store123doc.com/images/document/2015_01/06/medium_wrb1420548124.jpg)
ghosh and moon - 2005 - auditor tenure and audit quality [mar]
...
(P31)
-1 .969
(-5 .25)***
-0 .208
(-0 .91)
-0 .366
(-1 .01)
AE
(P2)
1.314
(4.77)***
-0 .148
(-0 .58)
-0 .030
(-0 .08)
(P1
+
32)
-0 .655
(-5 .25)***
-0 .356 (-2 .03)**
-0 .396
(-1 .84)*
E *Tenure ...
(1328)
-0 .025
(-7 .75)***
-0 .025
(-8 .53)***
Beta
(129)
-0 .005
(-0 .18)
-0 .003
(-0 .10)
Size
(0...
gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations
...
has
retained
the
auditor
+
Please
cite
this
article
in
press
as:
González-Díaz,
B.,
et
al.
Auditor
tenure
and
audit
quality
in
Spanish
state-owned
foundations.
...
in
press
as:
González-Díaz,
B.,
et
al.
Auditor
tenure
and
audit
quality
in
Spanish
state-owned
foundations.
Revista
de
Contabilidad
–
Spanish...
hossain - 2013 - effect of regulatory changes on auditor independence and audit quality
... = audit fees; NAS = auditor- provided non -audit services fees; TOTAL = total of audit and non -audit services
fees; FEERATIO = non -audit fees scaled by total audit and non -audit fees; AF_TA = audit ... (3.620)
INVESTMENTS -1 .350*** -1 .817*** -1 .332*** -1 .812***
(-5 .200) (-8 .080) (-5 .120) (-8 .070)
BIG4 -0 .270** -0 .183 -0 .266** -0...
![chung - 2004 - selective mandatory auditor rotation and audit quality - an empirical investigation of auditor designation policy in korea [mar]](https://media.store123doc.com/images/document/2015_01/06/medium_bpj1420548143.jpg)
chung - 2004 - selective mandatory auditor rotation and audit quality - an empirical investigation of auditor designation policy in korea [mar]
... permission.
ABSTRACT
Chung, Hyeesoo Hyun. Ph.D., Purdue University, August 2004. Selective Mandatory
Auditor Rotation and Audit Quality: An Empirical Investigation of Auditor Designation
Policy in Korea. ... o f the mandatory auditor rotation debate, including evidence supporting and
opposing this policy measure. I also describe the auditor design...
![daniels and booker - 2011 - the effects of audit firm rotation on perceived auditor independence and audit quality [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_sds1420548148.jpg)
daniels and booker - 2011 - the effects of audit firm rotation on perceived auditor independence and audit quality [mafr]
... length of the auditor ten-
ure within rotation have on the bank loan of cers’ per-
ceptions of audit firms’ independence?
RQ2a: Does the rotation of the external audit firm affect
the bank loan of cers’ ... whether the pres-
ence of an audit firm rotation policy impacts bank loan
of cers’ perceptions of audit quality (Q2a) and the impact,
if any...
![kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_18cf5DDVzu.jpg)
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 qua...
lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts
... the
common auditor size-based proxy for audit quality.
Several studies focus on the link between audit
quality (proxied by Big 6) and the accrual
component of earnings.
7
Francis et al. (1999)
demonstrate ... Auditor Conservatism and Audit
Quality: Evidence from IPO
Earnings Forecasts
Philip J. Lee,
1
Sarah J. Taylor
2
and Stephen L. Taylor
3
1
Universi...
![ionescu - 2014 - the effect of mandatory partner rotation on audit quality [mapr]](https://media.store123doc.com/images/document/2015_01/06/medium_fam1420548198.jpg)
ionescu - 2014 - the effect of mandatory partner rotation on audit quality [mapr]
... of the duration
of auditor-client relationships on audit quality, and the effects of audit part-
ner rotation on audit quality.
REFERENCES
Casterella, Jeffrey R., and Derek Johnston (2014) , ... quality, and the concept of mandatory auditor
rotation. My paper contributes to the literature by providing evidence on the
role of auditor industry exp...
![jackson et al - 2008 - mandatory audit firm rotation and audit quality in australia [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_lrq1420548199.jpg)
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...
![jenkins and vermeer - 2013 - audit firm rotation and audit quality - evidence from academic research [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_pqt1420548204.jpg)
jenkins and vermeer - 2013 - audit firm rotation and audit quality - evidence from academic research [mafr]
... 11 7-1 42.
IIA (2012), “Mandatory audit firm rotation too costly with minimal benefit”, Institute of Internal
Auditors, available at: http://inaudit.com/regulatory/mandatory -audit- firm -rotation- too-
costly-with-minimal-benefit-iia-12870/
Jenkins, ... for understanding and researching audit quality , Auditing:
A Journal of Practice & Theory, Vol. 30 No. 2, pp. 12 5-1 52.
Geig...
knechel and vanstraelen - 2007 - the relationship between auditor tenure and audit quality implied by going concern opinions
... 113
AUDITING: A JOURNAL OF PRACTICE & THEORY
Vol. 26, No. 1
May 2007
pp. 113–131
The Relationship between Auditor Tenure
and Audit Quality Implied by
Going Concern Opinions
W. Robert Knechel ... of auditor tenure on the likelihood an auditor issues a going concern opinion.
Prior research on the relationship between auditor tenure and...
lowensohn et al - 2007 - an empirical investigation of auditor rotation requirements
... KING; and R. SCHWARTZ. An Experimental Investigation of
Retention and Rotation Requirements. ” Journal of Accounting Research 39 (2001):
9 3-1 17.
EVANS, J. H., and J. M. PATTON. “Signaling and ... years or less; a
value of -1 to non-rotators with auditor tenure of seven years or more; and a value of zero
to all other entities. Based on the experimental results of...
lu - 2006 - does opinion shopping impair auditor independence and audit quality
... the
predecessor auditor s and the successor auditor s independence impaired
by dismissal threats and opinion shopping? Is the successor auditor s audit
quality lowerthan the predecessorauditor’saudit quality? Are ... successor auditor s independence is compromised by
dismissal threats and opinion shopping. Second, the successor auditor s
audit quality exceeds the...
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