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Does auditor rotation influence audit quality: the contested hypotheses tested on Swedish data
Kristianstad University, Department of Business Administration.
Kristianstad University, Department of Business Administration.
Kristianstad University, Department of Business Administration.
Kristianstad University, Department of Business Administration.
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2006 (English)Report (Other academic)
Abstract [en]

Auditor independence is considered a key factor when ensuring high audit quality. Advocates for auditor rotation argue that rotation improves audit quality due to its positive influence on auditor independence. Opponents argue that rotation does not lead to improved audit quality, since the independence is gained at the expense of the auditors’ knowledge of business structure and routines. The aim of our study is to investigate the relationship between rotation and audit quality. We use agency theory to derive the advocate view and stewardship theory to derive the opponents’ hypothesis. These hypotheses were tested on Swedish data. The results indicate only weak support for the hypothesis that rotation influence audit quality. The weakness is partly due to measurement problems. The proxies used in the literature appear to measure different facets of audit quality. Through an interpretation of a factor analysis, we suggest two main facets, perceived audit quality, which is significantly influenced by auditor rotation, and actual audit quality, which is not influenced by rotation.

Place, publisher, year, edition, pages
Kristianstad: Department of Business Studies, Kristianstad University College , 2006. , 24 p.
Series
Working paper series, ISSN 1650-0636 ; 2006:3
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-8738OAI: oai:DiVA.org:hkr-8738DiVA: diva2:457988
Available from: 2011-11-21 Created: 2011-11-21Bibliographically approved

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fulltext(218 kB)2029 downloads
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Type fulltextMimetype application/pdf

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Sjödahl, Linus
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf