Auditor rotation and audit quality: meta-analysis

La rotation de l'auditeur et la qualité de l'audit: une meta-analyse

Hamida Chihi and Jean-François Casta ()
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Hamida Chihi: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Jean-François Casta: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: Auditor rotation has been a topic of frequent discussion among regulators, professionals and researchers in many jurisdictions since the start of the governance crisis. The issue of this paper is to propose a typology of this practice and examine its effects on quality. Using the meta-analytic technique conducted on a corpus of 43 empirical studies, we emphasize the importance of internal rotation in the reduction of discretionary accruals. We also observe a positive and significant association between voluntary regime and audit quality.

Keywords: Internal; external rotation; voluntary; mandatory; audit quality; audit tenure; discretionary accruals; meta-analysis; rotation interne; externe; volontaire; obligatoire; qualité d’audit; durée de la relation auditeur-audité; accruals discrétionnaires; méta-analyse (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899770v1
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01899770

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