External rotation of the auditor

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External rotation of the auditor. / Velte, Patrick.
In: Journal of Management Control, Vol. 23, No. 1, 09.2012, p. 81-91 .

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Velte P. External rotation of the auditor. Journal of Management Control. 2012 Sept;23(1):81-91 . doi: 10.1007/s00187-012-0149-8

Bibtex

@article{31a2ae77e94147e2936abaf31de4ac41,
title = "External rotation of the auditor",
abstract = "The European Commission (EC) discusses in her regulation draft of 2011 the external mandatory auditor rotation (audit firm rotation) principally after six years as a reform measure to increase auditor independence, which could complement the internal mandatory rotation (auditor rotation) by the 8th EC directive of 2006. First, the present short survey paper contains a theoretical foundation of audit firm rotation, whereby the influences on low balling will be discussed. Furthermore, the paper gives a review of the empirical auditor change research. In contrast to the perception of the EC, the empirical results mainly don{\textquoteright}t state an increased financial accounting and audit quality by an external rotation of the auditor.",
keywords = "Management studies, Audit quality, Earnings management, Empirical auditor change research, Low balling",
author = "Patrick Velte",
year = "2012",
month = sep,
doi = "10.1007/s00187-012-0149-8",
language = "English",
volume = "23",
pages = "81--91 ",
journal = "Journal of Management Control",
issn = "2191-4761",
publisher = "Physica-Verlag",
number = "1",

}

RIS

TY - JOUR

T1 - External rotation of the auditor

AU - Velte, Patrick

PY - 2012/9

Y1 - 2012/9

N2 - The European Commission (EC) discusses in her regulation draft of 2011 the external mandatory auditor rotation (audit firm rotation) principally after six years as a reform measure to increase auditor independence, which could complement the internal mandatory rotation (auditor rotation) by the 8th EC directive of 2006. First, the present short survey paper contains a theoretical foundation of audit firm rotation, whereby the influences on low balling will be discussed. Furthermore, the paper gives a review of the empirical auditor change research. In contrast to the perception of the EC, the empirical results mainly don’t state an increased financial accounting and audit quality by an external rotation of the auditor.

AB - The European Commission (EC) discusses in her regulation draft of 2011 the external mandatory auditor rotation (audit firm rotation) principally after six years as a reform measure to increase auditor independence, which could complement the internal mandatory rotation (auditor rotation) by the 8th EC directive of 2006. First, the present short survey paper contains a theoretical foundation of audit firm rotation, whereby the influences on low balling will be discussed. Furthermore, the paper gives a review of the empirical auditor change research. In contrast to the perception of the EC, the empirical results mainly don’t state an increased financial accounting and audit quality by an external rotation of the auditor.

KW - Management studies

KW - Audit quality

KW - Earnings management

KW - Empirical auditor change research

KW - Low balling

UR - http://www.scopus.com/inward/record.url?scp=84866739072&partnerID=8YFLogxK

U2 - 10.1007/s00187-012-0149-8

DO - 10.1007/s00187-012-0149-8

M3 - Journal articles

VL - 23

SP - 81

EP - 91

JO - Journal of Management Control

JF - Journal of Management Control

SN - 2191-4761

IS - 1

ER -

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