KaydedilenlerDerginizi ekleyin

Dergiler / Uluslararası Avrasya Sosyal Bilimler Dergisi / 2019 / Cilt: 10 - Sayı: 37

THE EFFECT OF MANDATORY AUDIT FIRM ROTATION ON AUDIT QUALITY

Neriman YALÇIN
Alpaslan YAŞAR
Sayfa
692–708
DOI
—
🏛️Bu makalenin bibliyografik verileri ve tam metin bağlantısı DergiPark üzerinden sağlanmıştır.
DergiPark Kaydı ↗
✨

Yapay Zeka Hızlı Bakış & Çıkarımlar

AI Insight
⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Thus, our findings support the idea that mandatory audit firm rotation enhances audit quality.

📌 3 Maddede Bu Makale

🎯
Amaç & Hipotez:The discussions about whether the manner of application of mandatory rotation affects the audit quality still continue in developing countries and EU countries, notably the USA.
📊
Temel Bulgular & Veri:Therefore, we investigate whether Mandatory Audit Firm Rotation (MROT) enhances audit quality in Turkey for the years 2010-2016.
💡
Sonuç & Katkı:Thus, our findings support the idea that mandatory audit firm rotation enhances audit quality.
🔬Tür:Araştırma Makalesi
📍Kapsam:2010-2016 Verileri
⚙️Değişkenler:Alan Parametreleri

Özet

The discussions about whether the manner of application of mandatory rotation affects the audit quality still continue in developing countries and EU countries, notably the USA. Therefore, we investigate whether Mandatory Audit Firm Rotation (MROT) enhances audit quality in Turkey for the years 2010-2016. The findings show that companies audited by mandatorily rotated new auditors have less discretionary accruals and thus higher audit quality than those non-rotated audit firms (NROT). In addition, we find that the audit quality in companies that are subjected to the mandatory rotation is higher than the audit quality of the same companies one year ago under old audit firms. Thus, our findings support the idea that mandatory audit firm rotation enhances audit quality.

🔖

Bu Makaleye Atıf Yap

YALÇIN, N., YAŞAR, A. (2019). THE EFFECT OF MANDATORY AUDIT FIRM ROTATION ON AUDIT QUALITY. Uluslararası Avrasya Sosyal Bilimler Dergisi, Cilt: 10 - Sayı: 37, 692–708. https://ajindex.com/articles/339487

📄 Tam Metin PDF Okuyucu

📄

PDF görüntüleyici hazırlanıyor...

Kaynakça (9)

  1. Bartov, E., Givolyb, D. and Haync, C. (2002). “The Rewards to Meeting or Beating Earnings Expectations”, Journal of Accounting and Economics, 33 (1), 173–204.
  2. Beasley, M. S., Carcello, J. V. and Hermanson, D. R. (1999). Fraudulent Financial Reporting 1987-1997: An Analysis of U.S. Public Companies. Committee of Sponsoring Organizations of the Treadway Commission. Jersey City, NJ: AICPA. Becker, C. L., Defond, M.L., Jiambalvo, J. and Subramanyan, K.R. (1998). “The Effect of Audit Quality on Earnings Management”, Contemporary Accounting Research, 15, 1-24.
  3. Burke, J.A. and Lee, H. (2015). “Protecting the Public Interest through Mandatory Auditor Firm Rotation: A Controversial Issue,” in Cheryl R. Lehman (ed.), Sustainability and Governance (Advances in Public Interest Accounting, Volume 18) Emerald Group Publishing Limited, 1 – 55. Cameran, M., Francis, J.R., Marra, A. and Pettinicchio, A. (2015). “Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience,” Auditing: A Journal of Practice & Theory American Accounting Association, 34(1), 1–24.
  4. Cameran, M., Prencıpe, A. and Trombetta M. (2016). “Mandatory Audit Firm Rotation and Audit Quality,” European Accounting Review, 25(1), 35–58.
  5. Carcello, J. V., and Nagy, A. L. (2004). “Audit Firm Tenure and Fraudulent Financial Reporting”, Auditing: A Journal of Practice & Theory, 23(2), 55–69.
  6. Carey, P. and Simnett, R. (2006). “Audit Partner Tenure and Audit Quality”, The Accounting Review, 81(3), 653- 676. Casterella J, Knechel, W.R. and Walker, P.L (2002). “The Relationships of Audit Failures and Auditor Tenure”, Working Paper, University of Florida. Chen, C., Lin, C. and Lin, Y. (2008). “Audit Partner Tenure, Audit Firm Tenure and Discretionary Accruals: Does Long-Term Auditor Tenure Impair Earnings Quality?”, Contemporary Accounting Research, 25(2), 415 – 445. Chi, W. and Huang, H. (2005). “Discretionary Accruals, Audit Firm Tenure and Audit Partner Tenure: Empirical Evidence from Taiwan”, Journal of Contemporary Accounting and Economics, 1(1), 1-65.
  7. Chi, W., Huang H., Liao Y. and Xie H. (2009). “Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan”, Contemporary Accounting Research, 26(2), 359–91.
  8. Choi, J., Lim, H. and Mali, D. (2017). “Mandatory Audıt Firm Rotation And Bıg4 Effect On Audıt Qualıty: Evıdence From South Korea”, Asian Academy of Management Journal of Accounting & Finance, 13(1), 1-40.
  9. Corbellaa, F., C., Gottib, G. and M