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Title: | The international debates on mandatory audit firm rotation and mandatory audit partner rotation : literature review |
Other Titles: | Zorunlu bagimsiz denetim firmasi ve sorumlu ortak basdenetci rotasyonu uzerine uluslararasi tartismalar : literatur degerlendirmesi |
Authors: | Yasar, Alpaslan |
Keywords: | Auditing -- Quality control Auditing, Analytical review Auditing -- Standards |
Issue Date: | 2016 |
Publisher: | Ahmet Gökgöz |
Citation: | Yasar, A. (2016). The international debates on mandatory audit firm rotation and mandatory audit partner rotation : literature review. Journal of Accounting, Finance and Auditing Studies, 2(3), 200-231. |
Abstract: | There has been ongoing regulatory debates in the United States and European Union countries on whether audit partner rotation really improve the audit quality, showed that there has been continuing doubts on how mandatory rotation implemented. This situation point out that rotation policy choice of countries should be supported by empirical research. The aim of this study is to make a literature review on what extent of empirical evidence support the mandatory rotation decisions of countries. For this purpose, development of the mandatory rotation regulation in the United States, European Union countries and Turkey and the findings and limitations of empirical research has revealed. The presence of important limitations of the studies in the literature, indicate that there have been no enough empirical evidence that support the mandatory audit firm rotation or mandatory audit partner rotation decisions of countries. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/26964 |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 2, Issue 3 Journal of Accounting, Finance and Auditing Studies, Volume 2, Issue 3 |
Files in This Item:
File | Description | Size | Format | |
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The_international_debates_on_mandatory_audit_firm_rotation_and_mandatory_audit_partner_rotation_2016.pdf | 453.92 kB | Adobe PDF | View/Open |
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