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Audit firm rotation and audit quality: evidence from academic research

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Purpose – The purpose of this paper is to provide a succinct overview of academic research that has
examined audit firm rotation both in the USA and in other countries.
Design/methodology/approach – The authors outline the unresolved nature of academic research
on audit firm rotation, review recent literature, discuss why academics have been unable to resolve this
issue and offer suggestions for improving subsequent research in the area.
Findings – Overall, the collective evidence is inconclusive at best; with earlier studies generally
finding mixed results and more recent studies indicating that audit quality generally goes through two
distinct phases during the auditor-client relationship, the “auditor learning” and “auditor closeness”
phases.
Originality/value – Given the importance of the issue, this article provides an overview of academic
research that has examined audit firm rotation, discusses why academics have been unable to resolve
this issue, and provides suggestions on how academics and practitioners can work together to enhance
the quality of future research.

Keywords Accounting research, Auditing, Auditor tenure, Auditor-client relationship,Mandatory auditor rotation

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting Research Journal

No. Panggil

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Penerbit

: Emeral Group., 2013

Deskripsi Fisik

Accounting Research Journal Vol. 26 No. 1, 2013 pp. 75-84

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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