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Factors Affecting Mandatory Audit Rotation: Evidence from Jordan
16 references·0 citing·45 second hopsampled
Factors Affecting Mandatory Audit Rotation: Evidence from Jordan (2015)Factors Affecting Mandatory Audit Rotatio…Audit firm rotation and audit quality. (2016)Audit firm rotation and audit…Mandatory Audit Firm Rotation and Audit Quality (2015)Mandatory Audit Firm Rotation…Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China (2014)Mandatory audit partner rotat…External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors (2014)External audit quality and ow…Can the academic literature contribute to the debate over mandatory audit firm rotation? (2013)Can the academic literature c…Rotate back or not after mandatory audit partner rotation? (2012)Rotate back or not after mand…The effects of audit firm rotation on perceived auditor independence and audit quality (2011)The effects of audit firm rot…How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China (2011)How Do Various Forms of Audit…Audit firm industry specialization and audit outcomes: Insights from academic literature (2011)Audit firm industry specializ…Mandatory audit firm rotation: Fresh look versus poor knowledge (2009)Mandatory audit firm rotation…Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea (2009)Does auditor designation by t…Mandatory audit firm rotation and audit quality (2008)Mandatory audit firm rotation…Auditor rotation and the appearance of independence: Evidence from non-professional investors (2008)Auditor rotation and the appe…Findings on the Effects of Audit Firm Rotation on the Audit Process under Varying Strengths of Corporate Governance (2006)Findings on the Effects of Au…Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan (2005)Discretionary Accruals, Audit…Mandatory rotation of company auditors: A critical examination (1997)Mandatory rotation of company…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Performance matched discretionary accrual measures (2005)Audit firm rotation and audit quality: Comparison before vs after the elimination of audit firm rotation regulations in Indonesia (2019)Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India (2021)Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand (2021)Risk, Return, and Equilibrium: Empirical Tests (1973)Limited-dependent and qualitative variables in econometrics (1983)Earnings Management During Import Relief Investigations (1991)Auditor selection and corporate social responsibility (2017)Do Social Ties between CEOs and Engagement Audit Partners Affect Audit Quality and Audit Fees? (2017)Empirical Evidence on Audit Quality under a Dual Mandatory Auditor Rotation Rule (2020)Crime and Punishment: An Economic Approach (1968)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Do audit tenure and firm size contribute to audit quality? (2011)Mandatory Audit Firm Rotation and Audit Quality (2014)Auditor size and audit quality (1981)Positive Accounting Theory (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The impact of auditor rotation on auditor–client negotiation (2008)Does auditor tenure affect accounting conservatism? Further evidence (2010)A fuzzy-hybrid analytic model to assess investors' perceptions for industry selection (2016)Detecting Earnings Management. (1995)The economic implications of corporate financial reporting (2005)Does CEO-Auditor Dialect Sharing Impair Pre-IPO Audit Quality? Evidence from China (2017)Internal audit functions and audit outcomes: Evidence from Indonesia (2020)Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams' Industry Knowledge* (2022)Management ownership and market valuation (1988)Audit committee effectiveness, audit quality and earnings management: a meta-analysis (2016)Auditor independence, ‘low balling’, and disclosure regulation (1981)Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Determinants of Audit Fees: Evidence from Jordan (2014)The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements (2017)Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions (2018)The Problem of Social Cost (1960)Earnings management and investor protection: an international comparison (2003)A meta‐analysis of the determinants of modified audit opinion decisions (2013)A meta-analysis approach for determinants of effective factors on audit quality (2019)Corporate social responsibility and earnings quality: Evidence from China (2019)Mandatory Audit Firm Rotation and Audit Quality (2007)Mandatory Disclosure of the Engagement Partner's Identity: Potential Benefits and Unintended Consequences (2012)Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4 (2021)An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality (2012)Audit firm rotation, audit fees and audit quality: The experience of Italian public companies (2015)
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References

  • 2008Mandatory audit firm rotation and audit quality214 cited
  • 1997Mandatory rotation of company auditors: A critical examination176 cited
  • 2005Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan172 cited
  • 2011How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China164 cited
  • 2008Auditor rotation and the appearance of independence: Evidence from non-professional investors107 cited
  • 2011The effects of audit firm rotation on perceived auditor independence and audit quality102 cited
  • 2009Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea85 cited
  • 2016Audit firm rotation and audit quality.68 cited
  • 2011Audit firm industry specialization and audit outcomes: Insights from academic literature65 cited
  • 2015Mandatory Audit Firm Rotation and Audit Quality63 cited
  • 2014External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors61 cited
  • 2009Mandatory audit firm rotation: Fresh look versus poor knowledge55 cited
  • 2012Rotate back or not after mandatory audit partner rotation?55 cited
  • 2013Can the academic literature contribute to the debate over mandatory audit firm rotation?

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52 cited
  • 2006Findings on the Effects of Audit Firm Rotation on the Audit Process under Varying Strengths of Corporate Governance47 cited
  • 2014Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China44 cited
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