AUDITORS' PERCEPTIONS OF AUDIT FIRM ROTATION IMPACT ON AUDIT QUALITY IN EGYPT

Ahmed Anis

Accounting & Taxation, 2014, vol. 6, issue 1, 105-120

Abstract: This study aims to explore professional auditors’ perceptions of the impact of audit firm rotation on audit quality. It also investigates the possible benefits and determining factors of mandatory auditor rotation. A sample of 83 auditors was drawn from a group of large firms and another of smaller firms in Egypt. Data were analyzed using one sample t-test; the findings indicate that auditors’ perceived mandatory rotation of auditors to have a positive effect on audit quality, a negative effect on client-specific knowledge, and a positive impact on auditors’ independence. The impact from the auditors’ perspective of industry specialization and fee dependence on the relationship between mandatory auditor rotation and audit quality was also determined.

Keywords: Mandatory Auditor Rotation; Audit Quality; Auditor's Independence; Egypt (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (3)

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