Artikel
Audit partner rotation, and its impact on audit quality: Evidence from India
Using multiple indicators of audit quality, the study examines the impact of audit partner rotation on audit quality in India based on 1,694 firm years for the period of 2011-2017 when the institutional set up for audit partner rotation was voluntary. The empirical results indicate that the audit partner rotation had no significant impact on audit quality as measured by discretionary accruals and going concern audit opinion. The study finds that other factors like loss year, size of the firm, value, leverage have a statistically significant impact on audit quality. The empirical results also indicate an inverse relationship between audit fees and audit partner rotation implying, price-cutting of the audit. The findings are important to regulators regarding the significance of audit partner rotation in enhancing audit quality.
- Language
-
Englisch
- Bibliographic citation
-
Journal: Cogent Economics & Finance ; ISSN: 2332-2039 ; Volume: 9 ; Year: 2021 ; Issue: 1 ; Pages: 1-20
- Classification
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Wirtschaft
Public Administration; Public Sector Accounting and Audits
Auditing
Accounting and Auditing: Government Policy and Regulation
- Subject
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audit costs
Audit partner rotation
Audit quality
discretionary accruals
going concern audit opinion
India
- Event
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Geistige Schöpfung
- (who)
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Mohapatra, Partha
Ajit, D.
Kuntluru, Sudershan
Athira A
- Event
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Veröffentlichung
- (who)
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Taylor & Francis
- (where)
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Abingdon
- (when)
-
2021
- DOI
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doi:10.1080/23322039.2021.1938379
- Handle
- Last update
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10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Mohapatra, Partha
- Ajit, D.
- Kuntluru, Sudershan
- Athira A
- Taylor & Francis
Time of origin
- 2021
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