Essays about: "audit firm rotation"
Showing result 1 - 5 of 12 essays containing the words audit firm 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. The impact of auditor rotation on audit quality : A qualitative study conducted with audit companies and public listed companies located in Sweden
University essay from Umeå universitet/FöretagsekonomiAbstract : The collapse of Enron and several other companies, such as Global Crossing and the more recent scandal of Tesco, raised concerns worldwide about auditor independence and audit quality. The scandals have proven that particularly the joint-provision of auditing and nonaudit services (NAS) along with a long-term auditor-client relationship tend to adversely impact auditor independence thus audit quality, triggering the need for a new regulation. READ MORE
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5. 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