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Mandatory rotation of company auditors: A critical examination

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  • Arrunada, Benito
  • Paz-Ares, Candido

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  • Arrunada, Benito & Paz-Ares, Candido, 1997. "Mandatory rotation of company auditors: A critical examination," International Review of Law and Economics, Elsevier, vol. 17(1), pages 31-61, March.
  • Handle: RePEc:eee:irlaec:v:17:y:1997:i:1:p:31-61
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    References listed on IDEAS

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    1. repec:bla:joares:v:29:y:1991:i::p:1-24 is not listed on IDEAS
    2. Fama, Eugene F & Jensen, Michael C, 1983. "Agency Problems and Residual Claims," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 327-349, June.
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    7. Jean Tirole, 1988. "The Theory of Industrial Organization," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262200716, January.
    8. Johnson, W. Bruce & Lys, Thomas, 1990. "The market for audit services : Evidence from voluntary auditor changes," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 281-308, January.
    9. Dye, Ronald A., 1991. "Informationally motivated auditor replacement," Journal of Accounting and Economics, Elsevier, vol. 14(4), pages 347-374, December.
    10. Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law and Economics, University of Chicago Press, vol. 26(3), pages 613-633, October.
    11. Kraakman, Reiner H, 1986. "Gatekeepers: The Anatomy of a Third-Party Enforcement Strategy," Journal of Law, Economics, and Organization, Oxford University Press, vol. 2(1), pages 53-104, Spring.
    12. Francis, Jere R., 1984. "The effect of audit firm size on audit prices : A study of the Australian Market," Journal of Accounting and Economics, Elsevier, vol. 6(2), pages 133-151, August.
    13. Klemperer, Paul D, 1987. "Entry Deterrence in Markets with Consumer Switching Costs," Economic Journal, Royal Economic Society, vol. 97(388a), pages 99-117, Supplemen.
    14. Kinney, William Jr., 1986. "Audit technology and preferences for auditing standards," Journal of Accounting and Economics, Elsevier, vol. 8(1), pages 73-89, March.
    15. Kofman, Fred & Lawarree, Jacques, 1993. "Collusion in Hierarchical Agency," Econometrica, Econometric Society, vol. 61(3), pages 629-656, May.
    16. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    17. Klein, Benjamin & Leffler, Keith B, 1981. "The Role of Market Forces in Assuring Contractual Performance," Journal of Political Economy, University of Chicago Press, vol. 89(4), pages 615-641, August.
    18. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-325, June.
    19. Paul Klemperer, 1987. "Markets with Consumer Switching Costs," The Quarterly Journal of Economics, Oxford University Press, vol. 102(2), pages 375-394.
    20. DeAngelo, Linda Elizabeth, 1982. "Mandated successful efforts and auditor choice," Journal of Accounting and Economics, Elsevier, vol. 4(3), pages 171-203, December.
    21. repec:bla:joares:v:21:y:1983:i:2:p:545-564 is not listed on IDEAS
    22. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
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    24. Tirole, Jean, 1986. "Hierarchies and Bureaucracies: On the Role of Collusion in Organizations," Journal of Law, Economics, and Organization, Oxford University Press, vol. 2(2), pages 181-214, Fall.
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    Citations

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    Cited by:

    1. D'Agosto, Elena, 2007. "Auditing Issues across Countries: an Explorative Approach to the Regulation Framework," MPRA Paper 50989, University Library of Munich, Germany.
    2. Sanders, Christina Butler & Steward, Michelle D. & Bridges, Sheri, 2009. "Facilitating knowledge transfer during SOX-mandated audit partner rotation," Business Horizons, Elsevier, vol. 52(6), pages 573-582, November.
    3. Andrew B. Jackson & Michael Moldrich & Peter Roebuck, 2008. "Mandatory audit firm rotation and audit quality," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(5), pages 420-437, May.
    4. Nieves Carrera & Nieves Gómez-Aguilar & Christopher Humphrey & Emiliano Ruiz-Barbadillo, 2007. "Mandatory audit firm rotation in Spain: a policy that was never applied," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(5), pages 671-701, September.
    5. Joshua Ronen, 2010. "Corporate Audits and How to Fix Them," Journal of Economic Perspectives, American Economic Association, vol. 24(2), pages 189-210, Spring.
    6. Christian Müller, 2004. "Bilanzskandale - Eine institutionenökonomische Analyse," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 5(2), pages 211-225, May.
    7. Ann Vanstraelen, 2000. "Impact of renewable long-term audit mandates on audit quality," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 419-442.
    8. Gholamreza Rahimi & Samira Mohammad Amini, 2015. "The Survey of the Relationship between Auditing Quality and the Profitability in the Companies Accepted in Tehran’s Exchange Market," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(2), pages 100-115, April.
    9. Patrick Velte & Carl-Christian Freidank, 2015. "The link between in- and external rotation of the auditor and the quality of financial accounting and external audit," European Journal of Law and Economics, Springer, vol. 40(2), pages 225-246, October.
    10. Benito Arrunada, 2000. "Audit quality: attributes, private safeguards and the role of regulation," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 205-224.
    11. Nieves Carrera, 2006. "Mandatory audit firm rotation in Spain: a policy that was never applied," Working Papers Economia wp06-21, Instituto de Empresa, Area of Economic Environment.
    12. Rana Ahmad Baker & Ali Al-Thuneibat, 2011. "Audit tenure and the equity risk premium: evidence from Jordan," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 19(1), pages 5-23, March.
    13. repec:eee:spacre:v:21:y:2018:i:1:p:7-18 is not listed on IDEAS
    14. Emiliano Ruiz Barbadillo & Nieves Gómez Aguilar & Nieves Carrera Pena, 2006. "Evidencia empírica sobre el efecto de la duración del contrato en la calidad de la auditoría: análisis de las medidas de retención y rotación obligatoria de auditores," Investigaciones Economicas, Fundación SEPI, vol. 30(2), pages 283-316, May.
    15. Segun Idowu Adeniyi & Ebipanipre Gabriel Mieseigha, 2013. "Audit Tenure: An Assessment of its Effects on Audit Quality in Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 275-283, July.
    16. Christopher Bleibtreu & Stephan Ulrike Stefani, 2013. "The Effects of Mandatory Auditor Rotation on Low Balling Behavior and Auditor Independence," Working Paper Series of the Department of Economics, University of Konstanz 2013-14, Department of Economics, University of Konstanz.
    17. repec:usm:journl:aamjaf01301_1-40 is not listed on IDEAS
    18. Ali Abedalqader Al-Thuneibat & Ream Tawfiq Ibrahim Al Issa & Rana Ahmad Ata Baker, 2011. "Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(4), pages 317-334, April.
    19. Chung, Richard & Firth, Michael & Kim, Jeong-Bon, 2005. "Earnings management, surplus free cash flow, and external monitoring," Journal of Business Research, Elsevier, vol. 58(6), pages 766-776, June.

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