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File name: SSRN-id1021789. ; Size: 87K
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An Empirical Investigation of Auditor Rotation Requirements
Suzanne H. Lowensohn
Colorado State University - College of Business
Jacqueline Reck
University of South Florida - College of Business Administration
Jeffrey R. Casterella
Colorado State University
Barry Lewis
Colorado State University
September 2007
Abstract:
We add to the literature on mandatory auditor rotation by examining the Florida government audit environment in which there exist both rotation and non-rotation regimes and in which there exists an independent measure of the joint quality of the audit and of the financial statements of the reporting entity. In this environment we compare rotating entities with entities that have established long-term relationships with their auditors. We find that after controlling for other factors believed to be associated with report quality, governments that rotate receive higher quality reports.
Number of Pages in PDF File: 11
Keywords: mandatory auditor rotation, reporting quality
JEL Classification: M49, M41, M43, G34, G38
working papers series
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Date posted: October 17, 2007
Suggested CitationLowensohn, Suzanne H., Reck, Jacqueline, Casterella, Jeffrey R. and Lewis, Barry, An Empirical Investigation of Auditor Rotation Requirements (September 2007). Available at SSRN: http://ssrn.com/abstract=1021789 or http://dx.doi.org/10.2139/ssrn.1021789
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