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The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt

Listed author(s):
  • Diana Mostafa


    (Faculty of Management Technology, The German University in Cairo)

  • Magda Hussien

    (Faculty of Commerce, Ain Shams University, Cairo)

Registered author(s):

    Lack of audit quality and subsequent audit failures result mainly from a lack of independence which is considered to be a consequence of the extended auditor client relationship. Actually, the results of a questionnaire distributed among auditors in Egypt confirm this hypothesis: The Auditors strongly agree that there is a lack of auditor independence in Egypt. The main reason is that most of the companies are closely held and that there is a lack of existence of code of ethics for auditing practitioners in Egypt. Also, the results indicate that the mostly accepted solution by the auditors to overcome the lack of independence problem is the mandatory auditor rotation. Consequently, the paper suggests that mandatory firm rotation instead of mandatory partner rotation should be applied in Egypt.

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    File Function: First version, 2010
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    Paper provided by The German University in Cairo, Faculty of Management Technology in its series Working Papers with number 23.

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    Length: 28 pages
    Date of creation: Nov 2010
    Handle: RePEc:guc:wpaper:23
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