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Original Articles

Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research

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Pages 27-41 | Published online: 28 Mar 2013

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Read on this site (10)

Michael Harber, Alan Duboisée de Ricquebourg & Warren Maroun. (2022) Costs and benefits of mandatory audit firm rotation: initial engagement experience of audit committee chairs and engagement partners. Accounting Forum 0:0, pages 1-27.
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Josette Caruana & Magdalena Kowalczyk. (2021) The Quest for Audit Quality in the Public Sector. Accounting in Europe 18:1, pages 1-25.
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Josep Garcia-Blandon, Josep Maria Argiles & Diego Ravenda. (2020) On the Relationship between Audit Tenure and Fees Paid to the Audit Firm and Audit Quality. Accounting in Europe 17:1, pages 78-103.
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Michael Harber & Ben Marx. (2020) Audit quality and independence concerns in the South African audit industry: Contrasting views. South African Journal of Accounting Research 34:1, pages 1-23.
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Josep Garcia-Blandon & Josep Maria Argiles-Bosch. (2017) The interaction effects of firm and partner tenure on audit quality. Accounting and Business Research 47:7, pages 810-830.
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Marius Gros & Daniel Worret. (2016) Lobbying and Audit Regulation in the EU. Accounting in Europe 13:3, pages 381-403.
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Josep Garcia-Blandon & Josep M. Argilés-Bosch. (2016) Audit Partner Tenure and Independence in a Low Litigation Risk Setting. Accounting in Europe 13:3, pages 405-424.
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Maja Zaman Groff, Sergeja Slapničar & Neža Štumberger. (2015) The influence of professional qualification on customer perceptions of accounting services quality and retention decisions. Journal of Business Economics and Management 16:4, pages 753-768.
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Articles from other publishers (16)

Malik Muneer Abu Afifa, Isam Hamad Saleh & Fadi Fouad Haniah. (2021) Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan. Journal of Financial Reporting and Accounting 21:3, pages 747-774.
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Nicolene Wesson. (2021) Will mandatory audit firm rotation reduce audit market concentration in South Africa?. South African Journal of Business Management 52:1.
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Harina Ndaba, Michael Harber & Warren Maroun. (2021) Audit quality implications of regulatory change in South Africa. Journal of Accounting in Emerging Economies 11:3, pages 477-507.
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Phindiwe Kamolane & Elza Odendaal. (2021) Audit market concentration within the South African listed market: an industry perspective. Southern African Journal of Accountability and Auditing Research 23:1, pages 77-96.
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Persefoni Polychronidou, George Drogalas & Ioannis Tampakoudis. (2020) Mandatory rotation of audit firms and auditors in Greece. International Journal of Disclosure and Governance 17:2-3, pages 141-154.
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Michael Harber & Warren Maroun. (2020) Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy. Managerial Auditing Journal 35:7, pages 861-896.
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Michael Harber, Ben Marx & Phillip De Jager. (2020) The perceived financial effects of mandatory audit firm rotation. Journal of International Financial Management & Accounting 31:2, pages 215-234.
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John Kalimilo Malagila, Ganga Bhavani & Christian Tabi Amponsah. (2020) The perceived association between audit rotation and audit quality: evidence from the UAE. Journal of Accounting in Emerging Economies 10:3, pages 345-377.
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Michael Harber & Ben Marx. (2020) Auditor independence and professional scepticism in South Africa: Is regulatory reform needed?. South African Journal of Economic and management Sciences 23:1.
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Michael Harber & Ben Marx. (2019) An analysis of the possible impact of mandatory audit firm rotation on the transformation and market concentration of the South African audit industry. Journal of Economic and Financial Sciences 12:1.
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Sook Kim, Seon Kim, Dong Lee & Seung Yoo. (2019) How Investors Perceive Mandatory Audit Firm Rotation in Korea. Sustainability 11:4, pages 1089.
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Anna Gold, Patrick Klynsmit, Philip Wallage & Arnold M. Wright. (2017) The Impact of the Auditor Selection Process and Audit Committee Appointment Power on Investment Recommendations. AUDITING: A Journal of Practice & Theory 37:1, pages 69-87.
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David C. Hay. (2017) Audit Fee Research on Issues Related to Ethics. Current Issues in Auditing 11:2, pages A1-A22.
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Christine Fournès Dattin. (2016) Developments in France regarding the mandatory rotation of auditors: Do they enhance auditors’ independence?. Accounting History 22:1, pages 44-66.
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Annette G. Köhler, Reiner Quick & Marleen Willekens. (2016) The New European Audit Regulation Arena: Discussion of New Rules and Ideas for Future Research. International Journal of Auditing 20:3, pages 211-214.
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Belén González-Díaz, Roberto García-Fernández & Antonio López-Díaz. (2015) Auditor tenure and audit quality in Spanish state-owned foundations. Revista de Contabilidad 18:2, pages 115-126.
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