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Author:
Publisher: DIANE Publishing
ISBN: 1428942912
Category :
Languages : en
Pages : 98
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Book Description
Author:
Publisher: DIANE Publishing
ISBN: 1428942912
Category :
Languages : en
Pages : 98
Get Book Here
Book Description
Author: United States. General Accounting Office
Publisher: DIANE Publishing
ISBN: 1428937056
Category : Accounting firms
Languages : en
Pages : 167
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Book Description
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Accounting firms
Languages : en
Pages : 172
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Book Description
Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
ISBN: 9781984950505
Category :
Languages : en
Pages : 168
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Book Description
GAO-04-217 Mandatory Audit Firm Rotation Study: Study Questionnaires, Responses, and Summary of Respondents' Comments
Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
ISBN: 9781978457034
Category :
Languages : en
Pages : 168
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Book Description
Mandatory Audit Firm Rotation Study: Study Questionnaires, Responses, and Summary of Respondents' Comments
Author:
Publisher:
ISBN:
Category : Accounting firms
Languages : en
Pages :
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Book Description
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Accounting firms
Languages : en
Pages : 160
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Book Description
Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
ISBN: 9781978463264
Category :
Languages : en
Pages : 98
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Book Description
Public Accounting Firms: Required Study on the Potential Effects of Mandatory Audit Firm Rotation
Author:
Publisher:
ISBN:
Category : Accounting firms
Languages : en
Pages :
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Book Description
Author: Andrew B. Jackson
Publisher:
ISBN:
Category :
Languages : en
Pages : 28
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Book Description
This study investigates the effect a regime of mandatory audit firm rotation would have on audit quality in an Australian setting. Using two measures of audit quality, being the propensity to issue a going-concern report and the level of discretionary accruals, the study examines the switching patterns of clients in their current voluntary switching capacity, and the levels of audit quality. We find that audit quality increases with audit firm tenure, when proxied by the propensity to issue a going concern opinion, and is unaffected when proxied by the level of discretionary accruals. We conclude that given the additional costs associated with switching auditors there are minimal, if any, benefits of mandatory audit firm rotation. Other initiatives to address concerns about auditor independence and audit quality therefore need be considered before imposing mandatory audit firm rotation.
