A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

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</div> <div class="card publication-listing mt-3 mb-3"> <h5 class="card-header" style="font-size:.9rem">A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bita%20Mashayekhi">Bita Mashayekhi</a>, <a href="https://publications.waset.org/abstracts/search?q=Marjan%20Fayyazi"> Marjan Fayyazi</a>, <a href="https://publications.waset.org/abstracts/search?q=Parisa%20Sefati"> Parisa Sefati</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality. <iframe src="https://publications.waset.org/abstracts/95574.pdf" style="width:100%; height:400px;" frameborder="0"></iframe> <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20quality" title="audit quality">audit quality</a>, <a href="https://publications.waset.org/abstracts/search?q=auditor%E2%80%99s%20rotation" title=" auditor鈥檚 rotation"> auditor鈥檚 rotation</a>, <a href="https://publications.waset.org/abstracts/search?q=reputation" title=" reputation"> reputation</a>, <a href="https://publications.waset.org/abstracts/search?q=capability" title=" capability"> capability</a>, <a href="https://publications.waset.org/abstracts/search?q=assurance" title=" assurance"> assurance</a>, <a href="https://publications.waset.org/abstracts/search?q=experience" title=" experience"> experience</a>, <a href="https://publications.waset.org/abstracts/search?q=responsiveness" title=" responsiveness"> responsiveness</a>, <a href="https://publications.waset.org/abstracts/search?q=independence" title=" independence"> independence</a>, <a href="https://publications.waset.org/abstracts/search?q=expertise" title=" expertise"> expertise</a> </p> <a href="https://publications.waset.org/abstracts/95574/a-study-on-the-relation-between-auditor-rotation-and-audit-quality-in-iranian-firms" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/95574.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">230</span> </span> </div> </div> </div> </main> <footer> <div id="infolinks" class="pt-3 pb-2"> <div class="container"> <div style="background-color:#f5f5f5;" class="p-3"> <div class="row"> <div class="col-md-2"> <ul class="list-unstyled"> About <li><a 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A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms