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Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non Big 4

Cogent economics & finance, 2021, Vol.9 (1), p.1-19 [Peer Reviewed Journal]

2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2021 ;2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2021.1901395

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  • Title:
    Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non Big 4
  • Author: Martani, Dwi ; Rahmah, Nur Aulia ; Amarullah, Fitriany ; Anggraita, Viska
  • Yang, Zhaojun
  • Subjects: Accounting firms ; audit firm rotation ; audit firm tenure ; audit partner rotation ; audit partner tenure ; Audit quality ; Audits ; Rotation ; Tenure
  • Is Part Of: Cogent economics & finance, 2021, Vol.9 (1), p.1-19
  • Description: This paper examines the effect of audit tenure and audit rotation on audit quality. This study also examines whether this effect of the rotation is different between the Big 4 and non-Big 4 audit firm. This research was conducted in Indonesia, which is one of the few countries that not only implementing audit partner rotation but also mandatory audit firm rotation. However, in 2015, the mandatory audit firm rotation in Indonesia was abolished. The results show that the relationship between the tenure of auditor and audit quality is not significant. Audit firm rotation positively impacts audit quality, and the positive impact is lower in Big 4. In non-Big 4, audit partner rotation has no effect on audit quality, but audit firm rotation could improve audit quality. Meanwhile, in Big 4, audit partner rotation is sufficient to improve audit quality because they have sufficient partners to perform a quality review.
  • Publisher: Abingdon: Taylor & Francis
  • Language: English
  • Identifier: ISSN: 2332-2039
    EISSN: 2332-2039
    DOI: 10.1080/23322039.2021.1901395
  • Source: Taylor & Francis Open Access
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
    DOAJ Directory of Open Access Journals
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