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http://hdl.handle.net/10071/19982
acessibilidade
Title: The introduction of mandatory audit firm rotation in the EU: the case of Portugal
Authors: Pinto, D.
Major, M.
Da Veiga, M. R.
Keywords: Mandatory audit firm rotation
Audit quality
Perceptions
Big four
Issue Date: 2019
Publisher: American Research Institute for Policy Development
Abstract: A central issue in audit regulation is whether the introduction of mandatory audit firm rotation enhances audit quality. This paper contributes to the ongoing debate surrounding this issue by analyzing how senior auditors of one of the Big Four accounting firms in Portugal perceive the policy. This study adopts a qualitative methodology based on semi-standardized interviews. In general terms, the interviewees perceive mandatory audit firm rotation negatively due to the loss of client-specific knowledge it causes, the limited association between audit independence and tenure, and the resulting decrease in fees potentially harmful to audit quality
Peer reviewed: yes
URI: http://hdl.handle.net/10071/19982
DOI: 10.15640/rcbr.v8n1a2
ISSN: 2333-6412
Ciência-IUL: https://ciencia.iscte-iul.pt/id/ci-pub-61411
Appears in Collections:BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica

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