MANDATORY EXTERNAL AUDIT FIRM ROTATION AND LIMITING THE PROVISION OF NON-AUDIT SERVICES: BENEFITS AND COSTS

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ABAZARI ZOHRE; NASIRZADEH FARZANEH

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2018 | Volume:10 | Issue:39 Page(s): 107-137

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Title

MANDATORY EXTERNAL AUDIT FIRM ROTATION AND LIMITING THE PROVISION OF NON-AUDIT SERVICES: BENEFITS AND COSTS

Author(s)

ABAZARI ZOHRE | NASIRZADEH FARZANEH | Issue Writer Certificate

Keywords

MANDATORY EXTERNAL AUDIT FIRM ROTATIONQ1

LIMITING THE PROVISION OF NON-AUDIT SERVICESQ1

BENEFITS AND COSTSQ1

USERS’CONFIDENCEQ1

AUDIT QUALITYQ1

Abstract

In the recent years have been set several requirements such as MANDATORY EXTERNAL AUDIT FIRM ROTATION and LIMITING THE PROVISION OF NON-AUDIT SERVICES, to improve audit independence and AUDIT QUALITY. The purpose of this study is to investigate requirements effects in AUDIT QUALITY, users confidence, audit fees and it's cost-benefits. The data was collected by questionnaire that it was adopted in previous researches. The samples include 135 auditor and 77 investors (financial managements, experts, senior experts and investment analysts) in Tehran city. The results, showed that MANDATORY EXTERNAL AUDIT FIRM ROTATION and LIMITING THE PROVISION OF NON-AUDIT SERVICES improve AUDIT QUALITY and users confidence. But, they do not have meaningful effect on audit fees. Also, there is no significant differences on auditors and investors attitudes about above requirements effects in AUDIT QUALITY and users confidence.

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APA: Copy

ABAZARI, ZOHRE, & NASIRZADEH, FARZANEH. (2018). MANDATORY EXTERNAL AUDIT FIRM ROTATION AND LIMITING THE PROVISION OF NON-AUDIT SERVICES: BENEFITS AND COSTS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 10(39 ), 107-137. SID. https://sid.ir/paper/198201/en

Vancouver: Copy

ABAZARI ZOHRE, NASIRZADEH FARZANEH. MANDATORY EXTERNAL AUDIT FIRM ROTATION AND LIMITING THE PROVISION OF NON-AUDIT SERVICES: BENEFITS AND COSTS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2018;10(39 ):107-137. Available from: https://sid.ir/paper/198201/en

IEEE: Copy

ZOHRE ABAZARI, and FARZANEH NASIRZADEH, “MANDATORY EXTERNAL AUDIT FIRM ROTATION AND LIMITING THE PROVISION OF NON-AUDIT SERVICES: BENEFITS AND COSTS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 10, no. 39 , pp. 107–137, 2018, [Online]. Available: https://sid.ir/paper/198201/en

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