Does auditor independence mediate the relationship between auditor rotation and audit quality?

Ardhani, Lutfi and Subroto, Bambang and Hariadi, Bambang (2019) Does auditor independence mediate the relationship between auditor rotation and audit quality? Journal of Accounting and Business Education, 4 (1). pp. 1-10. ISSN 2528-729X

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Abstract

This research was conducted based on issues related to the decline in public trust in the ability of auditors to produce quality audits. This study aims to provide empirical evidence about audit quality that is influenced by auditor rotation. This research aims at providing an empirical evidence of the influence of auditor rotation on audit quality. This is an explanatory study using 90 auditors in Indonesia as its sample. The sample is taken using random sampling and the data are collected using questionnaire and interview with several auditors. The research results indicate that auditor rotation is not found to have direct influence on audit quality. The research also fails to provide empirical evidences of the role of auditor’s independence auditor as an intervening variable. Nevertheless, the research does proves that auditor’s independence has positive influence on audit quality.

Item Type: Journal Article
Keywords: auditor rotation; auditor’s independence; audit quality
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150112 Forensic Accounting (incl. Fraud)
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Lutfi Ardhani
Date Deposited: 19 May 2020 19:09

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