THE EFFECT OF MANDATORY AUDIT FIRM ROTATION ON AUDIT QUALITY

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dc.contributor.authorYalçın, Neriman
dc.contributor.authorYaşar, Alpaslan
dc.date.accessioned2025-01-06T17:24:13Z
dc.date.available2025-01-06T17:24:13Z
dc.date.issued2019
dc.departmentAdana Alparslan Türkeş Bilim ve Teknoloji Üniversitesi
dc.description.abstractThe 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.
dc.identifier.endpage708
dc.identifier.issn2146-1961
dc.identifier.issue37
dc.identifier.startpage692
dc.identifier.trdizinid343388
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/343388
dc.identifier.urihttps://hdl.handle.net/20.500.14669/1129
dc.identifier.volume10
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofUluslararası Avrasya Sosyal Bilimler Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241211
dc.titleTHE EFFECT OF MANDATORY AUDIT FIRM ROTATION ON AUDIT QUALITY
dc.typeArticle

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