The aim of this research is to empirically test in the Italian setting the effectiveness of the mandatory rotation rule. Evaluating its effectiveness is a complex process, due to the fact that there are a lot of theoretical arguments for and against this rule. So a sound empirical study has to deal with a limited number of these. We adopt two different perspectives, namely: auditor competition and audit quality.
The Effect of Audit Firm Mandatory Rotation Rule
CAMERAN, MARA;PETTINICCHIO, ANGELA KATE
2011
Abstract
The aim of this research is to empirically test in the Italian setting the effectiveness of the mandatory rotation rule. Evaluating its effectiveness is a complex process, due to the fact that there are a lot of theoretical arguments for and against this rule. So a sound empirical study has to deal with a limited number of these. We adopt two different perspectives, namely: auditor competition and audit quality.
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