The effect of companies' employment of their ex-auditors on their audit quality : evidence from UK
المؤلف
al-Adawi, Layla Muhammad al-Shawadfi
المصدر
Science Journal for Commercial Research
العدد
المجلد 44، العدد 1 (31 يناير/كانون الثاني 2022)، ص ص. 9-42، 34ص.
الناشر
تاريخ النشر
2022-01-31
دولة النشر
مصر
عدد الصفحات
34
التخصصات الرئيسية
الموضوعات
الملخص EN
The UK regulatory bodies mandated two years cooling off period before the former audit team members can hold a managerial position within the client firm.
The pertinent literatures indicate mixed results around the implications of the companies' employment of their ex-auditors or what is called Auditor to Client Revolving Door practise (ACRD) on the audit quality.
The aim of this paper is to examine the effect of ACRD hires on the audit quality for UK FTSE100 companies for the period from 2008 to 2018.
Using the Kothari et al.
(2005) model to calculate the olute value of abnormal accruals, I found that companies with ACRD hires demonstrates lower levels of the olute accruals compared to other companies with no ACRD hires.
This indicates the positive, rather than negative, effect of ACRD employment on the audit quality.
Further insights on the corporate hierarchal positions of the ACRD hires reveals that the affiliated non-executive directors that are members in the audit committees significantly reduce the levels of the olute accruals, highlighting their oversight and governance role.
I also do find the inescapable of the cooling-off period in enhancing the audit quality for the companies with affiliated compared to those with non-affiliated hires.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
al-Adawi, Layla Muhammad al-Shawadfi. 2022. The effect of companies' employment of their ex-auditors on their audit quality : evidence from UK. Science Journal for Commercial Research،Vol. 44, no. 1, pp.9-42.
https://search.emarefa.net/detail/BIM-1396922
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
al-Adawi, Layla Muhammad al-Shawadfi. The effect of companies' employment of their ex-auditors on their audit quality : evidence from UK. Science Journal for Commercial Research Vol. 44, no. 1 (Jan. 2022), pp.9-42.
https://search.emarefa.net/detail/BIM-1396922
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
al-Adawi, Layla Muhammad al-Shawadfi. The effect of companies' employment of their ex-auditors on their audit quality : evidence from UK. Science Journal for Commercial Research. 2022. Vol. 44, no. 1, pp.9-42.
https://search.emarefa.net/detail/BIM-1396922
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
-
رقم السجل
BIM-1396922
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر