Omri, Mohamed Ali; Abdennebi, Abir Ben - In: International Journal of Economics and Business Research 8 (2014) 3, pp. 245-257
The aim of this paper is to study the impact of audit firm rotation on the audit quality (audit opinion and audit firm … 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 …