Please use this identifier to cite or link to this item:
http://hdl.handle.net/10071/19982
Author(s): | Pinto, D. Major, M. Da Veiga, M. R. |
Date: | 2019 |
Title: | The introduction of mandatory audit firm rotation in the EU: the case of Portugal |
Volume: | 8 |
Number: | 1 |
Pages: | 12 - 24 |
ISSN: | 2333-6412 |
DOI (Digital Object Identifier): | 10.15640/rcbr.v8n1a2 |
Keywords: | Mandatory audit firm rotation Audit quality Perceptions Big four |
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 |
Peerreviewed: | yes |
Access type: | Open Access |
Appears in Collections: | BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica |
Files in This Item:
File | Description | Size | Format | |
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Artigo2019_Pinto&Major&DaVeiga.pdf | Versão Editora | 379,61 kB | Adobe PDF | View/Open |
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