A review of the empirical evidence on the relationship between audit firm rotation and sectoral specialization and audit quality-an Applied study” | ||
| مجلة الدراسات المالية والتجارية | ||
| Volume 33, Issue 2, August 2023, Pages 133-161 PDF (1.28 M) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/mosj.2023.313024 | ||
| Author | ||
| داليا رجب مكرم | ||
| كلية التجارة _ جامعة بنى سويف | ||
| Abstract | ||
| This research aims to investigate the effect of sectoral specialization on audit firm rotation and its implications for auditing quality. The audit process is a critical component of the financial reporting process, as it helps to provide assurance that an organization's financial statements accurately reflect its financial position and performance. Audit firms may specialize in certain sectors, such as healthcare or financial services, and this specialization may enable them to better understand the risks and issues specific to those sectors. However, audit firm rotation (the practice of switching audit firms every few years) is often implemented as a means of enhancing auditor independence and objectivity, and may be more difficult to implement for firms with sectoral specialization due to the loss of specialized knowledge and resources. By analyzing data on audit firm rotations and auditing quality within different sectors, or conducting case studies of firms that have undergone audit firm rotation, this research will provide insights on the relationship between sectoral specialization and audit firm rotation, and the implications of this relationship on auditing quality. | ||
| Keywords | ||
| audit process; sectoral specialization; audit firm rotation; auditing quality | ||
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