THE EFFECT OF MANDATORY AUDIT FIRM ROTATION ON AUDIT QUALITY
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Tarih
2019
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
The discussions about whether the manner of application of mandatory rotation affects the auditquality still continue in developing countries and EU countries, notably the USA. Therefore, weinvestigate whether Mandatory Audit Firm Rotation (MROT) enhances audit quality in Turkey forthe years 2010-2016. The findings show that companies audited by mandatorily rotated newauditors have less discretionary accruals and thus higher audit quality than those non-rotatedaudit firms (NROT). In addition, we find that the audit quality in companies that are subjected tothe mandatory rotation is higher than the audit quality of the same companies one year agounder old audit firms. Thus, our findings support the idea that mandatory audit firm rotationenhances audit quality.
Açıklama
Anahtar Kelimeler
Kaynak
Uluslararası Avrasya Sosyal Bilimler Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
10
Sayı
37
