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الرئيسية > Assessing the Effect of Audito...>الوصف

Assessing the Effect of Auditor Rotation and Industry Specialization on Audit Efficiency: A Field Study

المصدر: المجلة العلمية للاقتصاد والتجارة
الناشر: جامعة عين شمس - كلية التجارة
المؤلف الرئيسي: Fawzy, Nourhan Ahmed Fouad Ahmed (Author)
مؤلفين آخرين: Abd El Fattah, Mohamed (Advisor) , Abdelbar, Amr H. (Advisor)
المجلد/العدد: ع4
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2021
الشهر: ديسمبر
الصفحات: 313 - 338
ISSN: 2636-2562
رقم MD: 1206885
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
المراجعة | المراجعين | كفاءة المراجعة | شركات المراجعة | التخصص الصناعي | الشركات الصناعية
كلمات المؤلف المفتاحية:
Industry Specialization | Auditor Rotation | Audit Efficiency | Objectivity
رابط المحتوى:
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المستخلص: Auditing is a service that involves extensive professional judgment. Therefore, what differentiates one auditing firm from another is the knowledge and experience of its personnel. After the global economic financial crisis, there was a great need for audit firms to provide high quality service to their clients and to achieve efficiency among operations. Clients started to consider an important element while selecting audit firm, whether it has specialization in a particular industry or not. Audit firm industry specialization appeared to have an important role in providing clients with value for money services to help management achieve efficiency as well as effectiveness in their operations. The research in auditor specialization field grew in the last decade with a lack of consistency for the methodologies applied for considering firms as industry audit specialists. In general, auditing is viewed as a differentiated service with substantial variation observed in audit fees Zerni, (2012). By specializing in auditing certain industries auditors may be able to differentiate their product from those of non-specialized auditors. The association between industry specialization and audit efficiency was not much discussed in the academic research; however, there is large volume of academic literature that assesses the effect of audit firm industry specialization on audit quality such as Habib, (2011). Some studies investigated the relationship between the auditor industry market share (as a proxy for industry specialization) and audit quality. Mandatory rotation is the length of time an auditor stays with the client. It requires the auditor to be rotated after several years despite the objectivity, independence, efficiency and quality of the auditor, the desire of the shareholders and the management to keep the auditor (Onwuchekwa et al, 2012). This research examines the relationship between Auditor’s Rotation and Auditor’s Industry Specialization and how this relation affects the Audit Efficiency.
ISSN: 2636-2562

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