The Impact of the Auditor Rotation on the Audit Quality: A Field Study from Egypt

Mostafa, Diana

doi:10.2139/ssrn.1676224

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2017

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“…In [22], authors concluded that changing audit institutions is generally useful the costs associated with changing audit institutions is less than its advantages. In [23], it was concluded that Egyptian auditors are fully aware of the concept of audit quality and they agree with benefits of long-term relationship with the client in order to increase audit quality. The results of his study showed that mandatory rotation of audit institutions is a good strategy to increase independence of auditing institutions in Egypt.…”

Section: Research Background and Literature Reviewmentioning

confidence: 99%

Auditor Tenure and Accounting Conservatism: Testing Moderating Effect of Owner’s Importance

Arabloo

2017

Eng. Technol. Appl. Sci. Res.

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Conservatism is one of the salient features of financial reporting that has attracted more attention in recent years because of financial scandals. Several recent studies have focused specifically on conservatism. This research tries to investigate the effect of auditor tenure and the importance of the client's accounting conservatism by using panel data model, multivariate regression, and data of 114 companies listed in Tehran Stock Exchange during the years 2011 to 2015. The results showed that there is an inverse relationship between auditor tenure and conservatism of auditees; moreover, the client’s importance has an additive effect on the inverse relationship between auditor tenure and conservatism of client.

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Section: Research Background and Literature Reviewmentioning

confidence: 99%

Auditor Tenure and Accounting Conservatism: Testing Moderating Effect of Owner’s Importance

Arabloo

2017

Eng. Technol. Appl. Sci. Res.

View full text Add to dashboard Cite

show abstract

The Impact of the Auditor Rotation on the Audit Quality: A Field Study from Egypt

Cited by 1 publication

References 32 publications

Auditor Tenure and Accounting Conservatism: Testing Moderating Effect of Owner’s Importance

Auditor Tenure and Accounting Conservatism: Testing Moderating Effect of Owner’s Importance

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