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Pinto, D., Major, M. & Da Veiga, M. R. (2019). The introduction of mandatory audit firm rotation in the EU: the case of Portugal. Review of Contemporary Business Research. 8 (1), 12-24

D. Pinto et al.,  "The introduction of mandatory audit firm rotation in the EU: the case of Portugal", in Review of Contemporary Business Research, vol. 8, no. 1, pp. 12-24, 2019

@article{pinto2019_1713491351849,
	author = "Pinto, D. and Major, M. and Da Veiga, M. R.",
	title = "The introduction of mandatory audit firm rotation in the EU: the case of Portugal",
	journal = "Review of Contemporary Business Research",
	year = "2019",
	volume = "8",
	number = "1",
	doi = "10.15640/rcbr.v8n1a2",
	pages = "12-24",
	url = "http://rcbrnet.com/vol-8-no-1-june-2019-abstract-2-rcbr"
}

TY  - JOUR
TI  - The introduction of mandatory audit firm rotation in the EU: the case of Portugal
T2  - Review of Contemporary Business Research
VL  - 8
IS  - 1
AU  - Pinto, D.
AU  - Major, M.
AU  - Da Veiga, M. R.
PY  - 2019
SP  - 12-24
SN  - 2333-6412
DO  - 10.15640/rcbr.v8n1a2
UR  - http://rcbrnet.com/vol-8-no-1-june-2019-abstract-2-rcbr
AB  - A central issue in audit regulation is whether the introduction of mandatory audit firm rotation enhances audit
quality. This paper contributes to the ongoing debate surrounding this issue by analyzing how senior auditors
of one of the Big Four accounting firms in Portugal perceive the policy. This study adopts a qualitative
methodology based on semi-standardized interviews. In general terms, the interviewees perceive mandatory
audit firm rotation negatively due to the loss of client-specific knowledge it causes, the limited association
between audit independence and tenure, and the resulting decrease in fees potentially harmful to audit quality
ER  -