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Publication Detailed Description
Journal Title
Review of Contemporary Business Research
Year (definitive publication)
2019
Language
English
Country
United States of America
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Abstract
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
Acknowledgements
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Keywords
Mandatory audit firm rotation,Audit quality,Perceptions,Big four
Fields of Science and Technology Classification
- Economics and Business - Social Sciences
Funding Records
| Funding Reference | Funding Entity |
|---|---|
| UID/GES/00315/2019 | Fundação para a Ciência e a Tecnologia |
| UID/ECO/00124/2013 | Fundação para a Ciência e a Tecnologia |
| UID/ECO/00124/2019 | Fundação para a Ciência e a Tecnologia |
| LISBOA-01-0145- FEDER-022209 | -- |
| LISBOA-01-0145-FEDER-007722 | -- |
