Essays about: "audit quality and auditor rotation"

Showing result 1 - 5 of 10 essays containing the words audit quality and auditor rotation.

1. 1. Audit rotation, does it matter? : A study on audit rotations relationship to audit quality and its contingencies.

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Karl-Johan Edström; David Frisk; [2020]
   Keywords : Audit quality; audit rotation; audit firm rotation; audit parnter rotation; firm visiblity; auditor indpendence;

   Abstract : 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

3. 2. Legitimizing Mandatory Rotation: A glimpse into mandatory rotation and its expected implications in Germany and Sweden

   University essay from Göteborgs universitet/Graduate School

   Author : Jens Düvel; [2017-08-09]
   Keywords : Mandatory Rotation; EU audit reform; Legitimacy; Auditing; Discursive Strategies;

   Abstract : 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

4. 3. The Effects of Mandatory Audit Firm Rotation on Audit Quality

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Sebastian Augustsson; Alexander Österlind; [2017]
   Keywords : Mandatory audit firm rotation; mandatory rotation; auditor competence; auditor independence; audit quality;

   Abstract : 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

5. 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/Företagsekonomi

   Author : Sonja Oberleitner Oberleitner; [2017]
   Keywords : auditor rotation;

   Abstract : 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

6. 5. Audit Firm Rotation : Increasing or Decreasing Audit Quality?

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Fredrik Löfving; Elias Widenius; [2016]
   Keywords : Audit quality; Perceived audit quality; Audit firm rotation; Earnings management; Discretionary accruals; ERC; Agency theory; Stewardship theory;

   Abstract : 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