Essays about: "Mandatory Rotation"
Showing result 1 - 5 of 13 essays containing the words Mandatory Rotation.
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1. Audit rotation, does it matter? : A study on audit rotations relationship to audit quality and its contingencies.
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Poor audit quality has historically led to huge consequences for the society. A low audit quality is often related to a low auditor independence, which can be caused by the auditor's incentive to maximize personal gain. READ MORE
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2. Legitimizing Mandatory Rotation: A glimpse into mandatory rotation and its expected implications in Germany and Sweden
University essay from Göteborgs universitet/Graduate SchoolAbstract : Background and Problem: In the aftermath of the global financial crisis and a series of corporate scandals in recent years legislators have discussed mandatory audit firm rotation as a mean to ensure auditor independence and to promote audit quality. New regulations have been pushed forward by the European Commission and a rotation requirement had to be implemented by all EU member states until June 2016. READ MORE
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3. The Effects of Mandatory Audit Firm Rotation on Audit Quality
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : In 2014, the new statutory audit framework proposed by EU was adopted and eventually implemented in Sweden in 2016. The framework included a mandatory audit firm rotation every ten years for public interest entities, with the main objective of enhancing auditor independence. READ MORE
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4. Audit firm rotation : Could the concept enhance an auditor’s independence?
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : As a result of crisis and scandals, a lot of criticism has been emphasized against an auditor’sindependence and profession. In order to re-establish confidence in financial statements, theEuropean Commission introduced a Green Paper that above all included a proposal of mandatoryaudit firm rotation aiming to enhance an auditor's independence. READ MORE
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5. Audit Firm Rotation : Increasing or Decreasing Audit Quality?
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : This study examines the effects of voluntary audit firm rotation on actual and perceived audit quality among Swedish listed firms between 2008-2014. The accruals based performance adjusted modified Jones-Model is used as a proxy for audit quality and the coefficients of returns-earnings for perceived audit quality in multiple regression models. READ MORE