2018
DOI: 10.21833/ijaas.2018.07.001
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Joint audit and financial scandal: The case of the French context

Abstract: The European Commission issued a proposal that encouraged the practice of joint audit on a voluntary basis. It recommended that mandatory audit firm rotation is extended from six years to nine years if joint audits are performed. This is considered as a new mechanism that increases audit quality and auditor independence. This new orientation of the EC Green Paper has an important impact on investor perception during the financial scandal announcement. In order to answer this question, we investigate the stock … Show more

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“…Audit quality is one of the most important issues in today's audit practices. Regulators, investors, and all related parties gave this concept of absolute importance (Azibi, 2018). Many individuals and groups, either internal or external, have an interest in the quality of audited financial information (Farouk and Hassan, 2014).…”
Section: Fig 1: Computerized Aismentioning
confidence: 99%
“…Audit quality is one of the most important issues in today's audit practices. Regulators, investors, and all related parties gave this concept of absolute importance (Azibi, 2018). Many individuals and groups, either internal or external, have an interest in the quality of audited financial information (Farouk and Hassan, 2014).…”
Section: Fig 1: Computerized Aismentioning
confidence: 99%