STUDYING THE EFFECTS OF ROTATION OF AUDIT FIRMS AND AUDIT PARTNER ON ANNUAL ADJUSTMENTS AND AUDIT QUALITY

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POURHEIDARI OMID; BADRI KHIREH MASJEDI AHAD

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Accounting Advances Year:2013 | Volume:5 | Issue:2 (65/3) Page(s): 2-4

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Title

STUDYING THE EFFECTS OF ROTATION OF AUDIT FIRMS AND AUDIT PARTNER ON ANNUAL ADJUSTMENTS AND AUDIT QUALITY

Author(s)

POURHEIDARI OMID | BADRI KHIREH MASJEDI AHAD | Issue Writer Certificate

Keywords

AUDIT PARTNER ROTATION

AUDIT FIRM ROTATION

AUDIT QUALITY

ANNUAL ADJUSTMENTS

Abstract

Introduction:Recent financial scandals worldwide have triggered concerns and worries about both AUDIT QUALITY and dependability of financial statements. To ease these worries, supervising and policy making organizations like Securities and Exchange Organization have initiated attempts to find solutions, one of which is rendering rotation of auditing firms and audit partner mandatory. This theory, however, has its supporters and adversaries. Each of these groups proposes their own logic regarding this case. The logic of the group in favor of mandatory laws is that in case of mandatory rotation, auditors will have to work more carefully due to unfamiliarity with the new business unit; moreover, they will experience a higher degree of independence on the account of the fact that less managerial pressure would be exerted on them. Nonetheless, the logic of the opposing group is that changing the auditor will bring about a problem; the auditor will not be well acquainted with the client and the client account, a fact which will in turn result in decreased AUDIT QUALITY.

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APA: Copy

POURHEIDARI, OMID, & BADRI KHIREH MASJEDI, AHAD. (2013). STUDYING THE EFFECTS OF ROTATION OF AUDIT FIRMS AND AUDIT PARTNER ON ANNUAL ADJUSTMENTS AND AUDIT QUALITY. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 5(2 (65/3)), 2-4. SID. https://sid.ir/paper/683296/en

Vancouver: Copy

POURHEIDARI OMID, BADRI KHIREH MASJEDI AHAD. STUDYING THE EFFECTS OF ROTATION OF AUDIT FIRMS AND AUDIT PARTNER ON ANNUAL ADJUSTMENTS AND AUDIT QUALITY. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2013;5(2 (65/3)):2-4. Available from: https://sid.ir/paper/683296/en

IEEE: Copy

OMID POURHEIDARI, and AHAD BADRI KHIREH MASJEDI, “STUDYING THE EFFECTS OF ROTATION OF AUDIT FIRMS AND AUDIT PARTNER ON ANNUAL ADJUSTMENTS AND AUDIT QUALITY,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 5, no. 2 (65/3), pp. 2–4, 2013, [Online]. Available: https://sid.ir/paper/683296/en

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