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DC Field | Value | Language |
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dc.contributor.author | Zubairu, Umaru | - |
dc.contributor.author | Ochepa, Abdulhafeez | - |
dc.contributor.author | Umar, Hadiza | - |
dc.contributor.author | Kolo, Ruth | - |
dc.contributor.author | Umar, Jaafar | - |
dc.contributor.author | Usman, Asma’u | - |
dc.date.accessioned | 2019-07-16T09:04:12Z | - |
dc.date.available | 2019-07-16T09:04:12Z | - |
dc.date.issued | 2019-07 | - |
dc.identifier.citation | Zubairu, U., Ochepa, A., Umar, H., Kolo, R., Umar, J., & Usman, A. (2019). Audit retention versus audit rotation : an update of the debate. Journal of Accounting, Finance and Auditing Studies, 5(3), 76-87. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/44856 | - |
dc.description.abstract | Purpose: In this paper, an update is provided on the on-going debate between audit retention and audit rotation in different parts of the world. Design and Methodology: This update is provided based on a systematic review of recent scholarship that have explored the supposed benefits or drawbacks of audit rotation amidst a climate of declining confidence in audited financial statements due to a series of financial scandals over the last few years. 28 articles were examined along four key categories, including the geographical distribution of the articles, article type, research themes and research methods. Findings: The findings of the review revealed that the debate between audit rotation and retention has no end in sight with empirical studies finding conflicting results regarding the merits or demerits of adopting a mandatory audit rotation regime in various countries. A recurring message amongst many of the studies is that perhaps time has come for the auditing profession to seek an alternative solution for maintain auditor independence. Practical Implications: A recurring message amongst many of the studies is that perhaps time has come for the auditing profession to seek an alternative solution for maintaining auditor independence. The Significance of The Study: This study reveals that auditor independence cannot be obtained merely by regulation. This is evidenced by the fact that audit-related financial scandals have continued to occur over this long period of time, despite the adoption of mandatory audit rotation in many parts of the world. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Ahmet Gökgöz | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Auditing, Analytical review | en_GB |
dc.subject | Auditors' reports | en_GB |
dc.subject | Auditing, Internal | en_GB |
dc.title | Audit retention versus audit rotation : an update of the debate | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.identifier.doi | 10.32602/jafas.2019.32 | - |
dc.publication.title | Journal of Accounting, Finance and Auditing Studies | en_GB |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 5, Issue 3 Journal of Accounting, Finance and Auditing Studies, Volume 5, Issue 3 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS,_5(3)_-_A6.pdf | 320.77 kB | Adobe PDF | View/Open |
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