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Audit firm rotation and audit quality: case of the listed Tunisian firms

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  • Mohamed Ali Omri
  • Abir Ben Abdennebi

Abstract

The aim of this paper is to study the impact of audit firm rotation on the audit quality (audit opinion and audit firm reputation), on a sample of all Tunisian listed firms. To move towards this objective, we used a logistic regression model on panel data over a period of 16 years (1995-2010). The results suggest that mandatory audit firm rotation affects negatively and meaningfully audit firm reputation. However, no relationship could be identified between mandatory rotation and audit opinion. Moreover, we found no evidence that the voluntary audit firm rotation affects the audit quality. Finally, we noted that size of firms is considered as potential determinant of the audit quality in the Tunisian context.

Suggested Citation

  • Mohamed Ali Omri & Abir Ben Abdennebi, 2014. "Audit firm rotation and audit quality: case of the listed Tunisian firms," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 8(3), pages 245-257.
    • Handle: RePEc:ids:ijecbr:v:8:y:2014:i:3:p:245-257
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