Audit firm rotation and audit quality: case of the listed Tunisian firms

Mohamed Ali Omri and Abir Ben Abdennebi

International Journal of Economics and Business Research, 2014, vol. 8, issue 3, 245-257

Abstract: The aim of this paper is to study the impact of audit firm rotation on the audit quality (audit opinion and audit firm reputation), on a sample of all Tunisian listed firms. To move towards this objective, we used a logistic regression model on panel data over a period of 16 years (1995-2010). The results suggest that mandatory audit firm rotation affects negatively and meaningfully audit firm reputation. However, no relationship could be identified between mandatory rotation and audit opinion. Moreover, we found no evidence that the voluntary audit firm rotation affects the audit quality. Finally, we noted that size of firms is considered as potential determinant of the audit quality in the Tunisian context.

Keywords: mandatory rotation; voluntary rotation; audit quality; audit opinion; audit firm reputation; Tunisia; audit firm rotation; firm size; auditing. (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecbr:v:8:y:2014:i:3:p:245-257

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