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

... rotation may affect their perception of auditor independence. How Mandatory Audit Firm Rotation May Affect Audit Assignment Staffing Our 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...

Ngày tải lên: 23/03/2014, 03:20

... committee in non -rotation- required and rotation- required environments. Section 4 discusses the solution and explains the economic consequences of mandatory rotation. I present concluding remarks ... rotation- required and non -rotation- required regimes. 123 An overlooked effect of mandatory audit–firm rotation 279 Table 2 Summary of the auditing pricing ∗ Initial perio...

Ngày tải lên: 06/01/2015, 19:41

... 2 (Summer 2009) pp. 393402 â CAAA doi:10.1506/car.26.2.3 Discussion of Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan * E. MICHAEL BAMBER, ... arguments that the costs of audit firm rotation (in Discussion of Mandatory Audit Partner Rotation and Audit Quality” 395 CAR Vol. 26 No. 2 (Summer 20...

Ngày tải lên: 06/01/2015, 19:41

... 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...

Ngày tải lên: 06/01/2015, 19:41

... 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...

Ngày tải lên: 06/01/2015, 19:41

... 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 ... Arrun ˜ ada and Paz-Ares (1995) study in concluding that the mandatory rotation of audit firms in Spain has had a negative impact on audit quality. The main purpos...

Ngày tải lên: 06/01/2015, 19:41

... with mandatory audit firm rotation Mixed Kwon et al. (2011) Mandatory audit firm rotation and audit quality Korean audits from 2000 to 2007 Audit quality was unchanged after mandatory audit firm rotation ... subjects and 72 auditor subjects Auditor independence is higher in the presence of mandatory audit firm rotation Yes Geiger and Raghunandan (2002) Audit...

Ngày tải lên: 06/01/2015, 19:41

... 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...

Ngày tải lên: 06/01/2015, 19:42

... 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...

Ngày tải lên: 06/01/2015, 19:42

... than the related benefits of such regulations (Hussey and Lan, 2001). 3.4 Analytical Research Finally, analytical research generally reveals positive effects of mandatory firm rotation 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 b...

Ngày tải lên: 06/01/2015, 19:42

... 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...

Ngày tải lên: 06/01/2015, 19:43

... 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...

Ngày tải lên: 06/01/2015, 19:43

... 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...

Ngày tải lên: 06/01/2015, 19:43

... 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 f...

Ngày tải lên: 06/01/2015, 19:43

... 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),...

Ngày tải lên: 06/01/2015, 19:44