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Auditor Rotation And Audit Quality: Meta-Analysis
[La Rotation De L'Auditeur Et La Qualite De L'Audit : Une Meta-Analyse]

Author

Listed:
  • Hamida Chihi

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Jean-François Casta

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Auditor rotation has been a topic of frequent discussion among regulators, professionals and researchers in many jurisdictions since the start of the governance crisis. The issue of this paper is to propose a typology of this practice and examine its effects on quality. Using the meta-analytic technique conducted on a corpus of 43 empirical studies, we emphasize the importance of internal rotation in the reduction of discretionary accruals. We also observe a positive and significant association between voluntary regime and audit quality.

Suggested Citation

  • Hamida Chihi & Jean-François Casta, 2014. "Auditor Rotation And Audit Quality: Meta-Analysis [La Rotation De L'Auditeur Et La Qualite De L'Audit : Une Meta-Analyse]," Post-Print hal-01899770, HAL.
    • Handle: RePEc:hal:journl:hal-01899770
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899770
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    References listed on IDEAS

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