The Orbital Dynamics of Auditor Firm Rotation: Implications for Auditor Independence and Audit Quality

IF 1.3 Q3 BUSINESS, FINANCE

Journal of Accounting Auditing and Finance Pub Date : 2023-10-11 DOI:10.5171/2023.173471

Delia DELIU, Andrei-Marius OLARIU

引用次数: 0

Abstract

Another trip around the sun? How does the auditor orbit the audit engagement? The primary objective of any audit engagement is to gather sufficient relevant audit evidence for the auditor to render an opinion on the financial statements. Previous research has illustrated that the compulsory rotation of audit firms yields positive effects on audit quality. The rationale behind auditor rotations lies in their potential to enhance audit quality by mitigating the risk of auditors becoming excessively familiar with clients, which could compromise their independence and impartiality.

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审计师事务所轮换的轨道动力学:对审计师独立性和审计质量的影响

又一次绕太阳旅行?注册会计师如何围绕审计业务进行审计?任何审计业务的主要目标都是收集足够的相关审计证据，以便注册会计师对财务报表发表审计意见。以往的研究表明，审计事务所的强制轮岗对审计质量产生了积极的影响。审计师轮岗的基本原理在于，通过降低审计师与客户过于熟悉的风险(这种风险可能损害其独立性和公正性)，轮岗有可能提高审计质量。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting Auditing and Finance BUSINESS, FINANCE-

CiteScore

4.20

自引率

7.10%

发文量

期刊介绍： The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.