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Auditors' Perceptions Of Audit Firm Rotation Impact On Audit Quality In Egypt

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  • Ahmed Anis

Abstract

This study aims to explore professional auditors’ perceptions of the impact of audit firm rotation on audit quality. It also investigates the possible benefits and determining factors of mandatory auditor rotation. A sample of 83 auditors was drawn from a group of large firms and another of smaller firms in Egypt. Data were analyzed using one sample t-test; the findings indicate that auditors’ perceived mandatory rotation of auditors to have a positive effect on audit quality, a negative effect on client-specific knowledge, and a positive impact on auditors’ independence. The impact from the auditors’ perspective of industry specialization and fee dependence on the relationship between mandatory auditor rotation and audit quality was also determined.

Suggested Citation

  • Ahmed Anis, 2014. "Auditors' Perceptions Of Audit Firm Rotation Impact On Audit Quality In Egypt," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 105-120.
    • Handle: RePEc:ibf:acttax:v:6:y:2014:i:1:p:105-120
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    References listed on IDEAS

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    Cited by:

    1. Filipović Ivica & Šušak Toni & Lijić Andrea, 2021. "The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion," Business Systems Research, Sciendo, vol. 12(1), pages 96-108, May.
    2. Dilek Kaçmaz & Ahmet Türel, 2021. "Audit Quality and Rotation: Perception in Turkey," Istanbul Management Journal, Istanbul University Business School, vol. 0(91), pages 109-122, December.
    3. Yasser Barghathi & David Collison & Louise Crawford, 2018. "Earnings management and audit quality: stakeholders’ perceptions," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 629-659, September.

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    More about this item

    Keywords

    Mandatory Auditor Rotation; Audit Quality; Auditor's Independence; Egypt;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

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