Mandatory Audit Firm Rotation for Listed Companies: The Effects in the Netherlands
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DOI: 10.1007/s40804-020-00193-w
Abstract: The Audit Regulation was adopted in 2014 to address many of the perceived failings in the market for statutory audits. It introduced mandatory audit firm rotation for public-interest entities, including listed companies, as of 17… read more here.
Keywords: audit; audit firm; firm rotation; mandatory audit ... See more keywords
The associations between audit firm attributes and audit quality-specific indicators
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DOI: 10.1108/maj-05-2017-1559
Abstract: PurposeThis study aims to investigate the associations between audit firm attributes (i.e. audit firm size, non-audit services, auditor industry specialization and auditor-client tenure) and specific indicators of audit quality. It also aims to test whether… read more here.
Keywords: attributes audit; audit quality; audit firm; firm attributes ... See more keywords
Proposal readability, audit firm size and engagement success
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DOI: 10.1108/maj-10-2017-1665
Abstract: Purpose This paper aims to examine the effects of firm size on audit proposal readability and audit proposal readability on auditor selection using readability metrics. Design/methodology/approach Adopting the Flesch reading ease readability formula, the authors… read more here.
Keywords: audit firm; proposal readability; firm size; audit ... See more keywords
Does Audit Firm Tenure Matter to Audit Committee Members? Evidence from an Accounting Dispute
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DOI: 10.2308/acch-52346
Abstract: This study examines the effects of Big 4 audit firm tenure on audit committee member support for the auditor in an auditor/management dispute over a subjective accounting issue. One hundred eighteen U.S. public company audit… read more here.
Keywords: audit; audit committee; audit firm; firm tenure ... See more keywords
The Spillover Effect of Audit Firm Office Acquisition on the Audit Quality of the Existing Client Base
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DOI: 10.2308/horizons-18-098
Abstract: This study investigates accounting firm office mergers and acquisitions (M&A). It explores whether office M&A affect post-acquisition office audit quality, particularly whether there is a spillover effect on the existing client base of the acquiring… read more here.
Keywords: office; audit quality; audit firm; existing client ... See more keywords
How Investors Perceive Mandatory Audit Firm Rotation in Korea
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DOI: 10.3390/su11041089
Abstract: Credible audit quality is a precondition for a firm’s sustainability. External auditors offer assurance with regard to the uncertain factors that can jeopardize a firm’s sustainability and provide audit opinions that help investors assess risk.… read more here.
Keywords: mandatory audit; firm rotation; audit firm; audit ... See more keywords