메뉴 건너뛰기




Volumn 8, Issue 1, 1999, Pages 43-66

The international debate over mandatory auditor rotation: A conceptual research framework

Author keywords

Audit Quality; Mandatory Auditor Rotation; Tenure

Indexed keywords


EID: 0013067561     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1061-9518(99)00004-X     Document Type: Article
Times cited : (44)

References (56)
  • 4
    • 85027207581 scopus 로고
    • News report: Washington update. 1995 legislative preview: The new agenda and what it means to the accounting profession
    • AICPA.
    • AICPA. 1995. News report: Washington update. 1995 legislative preview: The new agenda and what it means to the accounting profession. Journal of Accountancy 179: 10.
    • (1995) Journal of Accountancy , vol.179 , pp. 10
  • 5
    • 0042414866 scopus 로고    scopus 로고
    • News report: The ISB: A new board to monitor auditor independence
    • AICPA
    • AICPA. 1997. News report: The ISB: A new board to monitor auditor independence. Journal of Accountancy 184: 14.
    • (1997) Journal of Accountancy , vol.184 , pp. 14
  • 6
    • 0010213272 scopus 로고
    • A model of audit judgement: Cognition in a professional context
    • L. Ponemon, & D. Gabhart. New York: Springer-Verlag
    • Anderson U., Koonce L., Marchant G. A model of audit judgement Cognition in a professional context . Ponemon L., Gabhart D. Auditing Advances in Behavioral Research . 1991;43-73 Springer-Verlag, New York.
    • (1991) Auditing: Advances in Behavioral Research , pp. 43-73
    • Anderson, U.1    Koonce, L.2    Marchant, G.3
  • 7
    • 0002505851 scopus 로고
    • A model of the market for MAS and audit services: Knowledge spillovers and auditor-auditee bonding
    • Beck P., Frecka T., Solomon I. A model of the market for MAS and audit services Knowledge spillovers and auditor-auditee bonding . Journal of Accounting Literature. 7:1988;50-64.
    • (1988) Journal of Accounting Literature , vol.7 , pp. 50-64
    • Beck, P.1    Frecka, T.2    Solomon, I.3
  • 8
    • 0002642617 scopus 로고
    • An empirical analysis of the relationship between MAS involvement and auditor tenure: Implications for auditor independence
    • Beck, P., Frecka, T., Solomon, I. 1988. An empirical analysis of the relationship between MAS involvement and auditor tenure: Implications for auditor independence. Journal of Accounting Literature 7: 65-84.
    • (1988) Journal of Accounting Literature , vol.7 , pp. 65-84
    • Beck, P.1    Frecka, T.2    Solomon, I.3
  • 9
    • 0000440267 scopus 로고
    • The possible new shape of accounting in the United States
    • Chatov R. The possible new shape of accounting in the United States. Journal of Accounting and Public Policy. 4:1985;161-174.
    • (1985) Journal of Accounting and Public Policy , vol.4 , pp. 161-174
    • Chatov, R.1
  • 10
    • 0003796099 scopus 로고
    • New York: American Institute of Certified Public Accountants
    • Report, Conclusions, and Recommendations. 1978;American Institute of Certified Public Accountants, New York.
    • (1978) Report, Conclusions, and Recommendations
  • 12
    • 0011695836 scopus 로고
    • Auditor tenure, fixed fee contracts, and the supply of substandard single audits
    • Copley P., Doucet M. Auditor tenure, fixed fee contracts, and the supply of substandard single audits. Public Budgeting and Finance. 13:(3):1993;23-35.
    • (1993) Public Budgeting and Finance , vol.13 , Issue.3 , pp. 23-35
    • Copley, P.1    Doucet, M.2
  • 14
    • 0042414865 scopus 로고
    • What it means to be a CPA in industry
    • Craig J. Jr. What it means to be a CPA in industry. The CPA Journal. 63:1993;18.
    • (1993) The CPA Journal , vol.63 , pp. 18
    • Craig J., Jr.1
  • 16
    • 40249117870 scopus 로고
    • Auditor independence, "low balling" and disclosure regulation
    • DeAngelo L. Auditor independence, "low balling" and disclosure regulation. Journal of Accounting and Economics. 3:1981;113-127.
    • (1981) Journal of Accounting and Economics , vol.3 , pp. 113-127
    • Deangelo, L.1
  • 18
    • 0001542955 scopus 로고
    • Determinants of audit quality in the public sector
    • Deis D. Jr, Giroux G. Determinants of audit quality in the public sector. The Accounting Review. 67:1992;462-479.
    • (1992) The Accounting Review , vol.67 , pp. 462-479
    • Deis D., Jr.1    Giroux, G.2
  • 21
    • 0042414869 scopus 로고
    • Germany: Opposition party calls for auditor rotation
    • April
    • European Accountant. 1995. Germany: Opposition party calls for auditor rotation. April: 4.
    • (1995) European Accountant , pp. 4
  • 22
    • 0041412507 scopus 로고
    • Spain: Mandatory auditor rotation is fiercely criticized
    • July
    • European Accountant. 1995. Spain: Mandatory auditor rotation is fiercely criticized. July: 7.
    • (1995) European Accountant , pp. 7
  • 23
    • 0041913777 scopus 로고
    • Success despite uncertainty
    • October
    • European Accountant. 1995. Success despite uncertainty. October: 11.
    • (1995) European Accountant , pp. 11
  • 24
    • 0042915685 scopus 로고    scopus 로고
    • Mid-tier hit by audit squeeze
    • February
    • European Accountant. 1996. Mid-tier hit by audit squeeze. February: 9.
    • (1996) European Accountant , pp. 9
  • 25
    • 0042414870 scopus 로고    scopus 로고
    • Germany: Bundesbank names KPMG as auditor
    • May
    • European Accountant. 1996. Germany: Bundesbank names KPMG as auditor. May: 4.
    • (1996) European Accountant , pp. 4
  • 26
    • 0041412511 scopus 로고    scopus 로고
    • Auditors adjust in changing climate
    • October
    • European Accountant. 1996. Auditors adjust in changing climate. October: 7.
    • (1996) European Accountant , pp. 7
  • 27
    • 0001746484 scopus 로고
    • The financial and market effects of the SEC's accounting and auditing enforcement releases
    • Feroz E., Park K., Pastena V.S. The financial and market effects of the SEC's accounting and auditing enforcement releases. Journal of Accounting Research. 29:(suppl.):1991;107-142.
    • (1991) Journal of Accounting Research , vol.29 , Issue.SUPPL. , pp. 107-142
    • Feroz, E.1    Park, K.2    Pastena, V.S.3
  • 28
    • 0000379036 scopus 로고
    • Expertise and auditor's judgements of conjunctive events
    • Frederick D., Libby R. Expertise and auditor's judgements of conjunctive events. Journal of Accounting Research. 24:(Autumn):1986;270-290.
    • (1986) Journal of Accounting Research , vol.24 , Issue.AUTUMN , pp. 270-290
    • Frederick, D.1    Libby, R.2
  • 30
    • 0000803307 scopus 로고
    • The auditor-firm conflict of interests: Its implications for independence
    • Goldman A., Barlev B. The auditor-firm conflict of interests Its implications for independence . The Accounting Review. 49:(October):1974;707-718.
    • (1974) The Accounting Review , vol.49 , Issue.OCTOBER , pp. 707-718
    • Goldman, A.1    Barlev, B.2
  • 31
    • 0042414873 scopus 로고
    • Accountancy: Relationships too close for comfort
    • September 13
    • Hussey, R. 1994. Accountancy: Relationships too close for comfort. The Independent, September 13: 21.
    • (1994) The Independent , pp. 21
    • Hussey, R.1
  • 32
    • 0042414872 scopus 로고
    • Moderate growth, modest expectations
    • October 14
    • International Accounting Bulletin. 1994. Moderate growth, modest expectations. October 14: 8.
    • (1994) International Accounting Bulletin , pp. 8
  • 33
    • 0000876551 scopus 로고
    • The market for audit services: Evidence from voluntary auditor changes
    • Johnson W., Lys T. The market for audit services Evidence from voluntary auditor changes . Journal of Accounting and Economics. 12:1990;281-308.
    • (1990) Journal of Accounting and Economics , vol.12 , pp. 281-308
    • Johnson, W.1    Lys, T.2
  • 34
    • 84995186636 scopus 로고
    • Accountants' liability to third parties for negligent misrepresentation: The search for a new limiting principle
    • Leibman J., Kelly A. Accountants' liability to third parties for negligent misrepresentation The search for a new limiting principle . American Business Law Journal. 30:(1):1992;347-439.
    • (1992) American Business Law Journal , vol.30 , Issue.1 , pp. 347-439
    • Leibman, J.1    Kelly, A.2
  • 35
    • 0000128595 scopus 로고
    • Experience and the ability to explain audit findings
    • Libby R. Experience and the ability to explain audit findings. Journal of Accounting Research. 28:(Autumn):1990;348-367.
    • (1990) Journal of Accounting Research , vol.28 , Issue.AUTUMN , pp. 348-367
    • Libby, R.1
  • 36
    • 0002054632 scopus 로고
    • Audit pricing and independence
    • Magee R., Tseng M. Audit pricing and independence. The Accounting Review. 65:1990;315-336.
    • (1990) The Accounting Review , vol.65 , pp. 315-336
    • Magee, R.1    Tseng, M.2
  • 38
    • 0001236569 scopus 로고
    • The auditor-firm conflict: An analysis using concepts of exchange theory
    • Nichols D., Price K. The auditor-firm conflict An analysis using concepts of exchange theory . The Accounting Review. 51:(April):1976;335-346.
    • (1976) The Accounting Review , vol.51 , Issue.APRIL , pp. 335-346
    • Nichols, D.1    Price, K.2
  • 39
    • 0003904863 scopus 로고
    • Washington: Securities and Exchange Commission
    • Staff Report on Auditor Independence. 1994;Securities and Exchange Commission, Washington.
    • (1994) Staff Report on Auditor Independence
  • 40
    • 0002288036 scopus 로고
    • Audit fees, industry specialization, and compliance with GAAS reporting standards
    • O'Keefe T., King R., Gaver K. Audit fees, industry specialization, and compliance with GAAS reporting standards. Auditing: A Journal of Practice and Theory. 13:1994;41-55.
    • (1994) Auditing: A Journal of Practice and Theory , vol.13 , pp. 41-55
    • O'Keefe, T.1    King, R.2    Gaver, K.3
  • 41
    • 0041412513 scopus 로고
    • Anatomy of an audit failure: Let us learn the lessons
    • O'Leary C. Anatomy of an audit failure Let us learn the lessons . Accountancy Ireland. October:1994;10-11.
    • (1994) Accountancy Ireland , pp. 10-11
    • O'Leary, C.1
  • 42
    • 0013165469 scopus 로고    scopus 로고
    • Compulsory rotation of audit firms for public companies?
    • O'Leary, C. 1996. Compulsory rotation of audit firms for public companies? Accountancy Ireland (April): 20-22.
    • (1996) Accountancy Ireland , Issue.APRIL , pp. 20-22
    • O'Leary, C.1
  • 43
    • 0000447429 scopus 로고
    • The relation of audit contract type to audit fees and hours
    • Palmrose Z. The relation of audit contract type to audit fees and hours. The Accounting Review. 64:(3):1989;488-499.
    • (1989) The Accounting Review , vol.64 , Issue.3 , pp. 488-499
    • Palmrose, Z.1
  • 44
    • 0040224434 scopus 로고    scopus 로고
    • Auditor rotation: Framing the debate
    • Petty R., Cuganesen S. Auditor rotation Framing the debate . Australian Accountant. 66:(4):1996;40-41.
    • (1996) Australian Accountant , vol.66 , Issue.4 , pp. 40-41
    • Petty, R.1    Cuganesen, S.2
  • 49
    • 0011029310 scopus 로고
    • Where relationships may be too close for independence
    • March 25
    • Sikka, P., Puxty, A., and Willmott, H. 1993. Where relationships may be too close for independence. The Financial Times, March 25: 13.
    • (1993) The Financial Times , pp. 13
    • Sikka, P.1    Puxty, A.2    Willmott, H.3
  • 50
    • 0000189738 scopus 로고
    • An analysis of the factors associated with lawsuits against public accountants
    • St. Pierre K., Anderson J. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review. 59:1984;242-263.
    • (1984) The Accounting Review , vol.59 , pp. 242-263
    • St. Pierre, K.1    Anderson, J.2
  • 51
    • 0001489097 scopus 로고
    • Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors
    • Stice J.D. Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. The Accounting Review. 66:(3):1991;516-533.
    • (1991) The Accounting Review , vol.66 , Issue.3 , pp. 516-533
    • Stice, J.D.1
  • 52
    • 0042414871 scopus 로고
    • Why so many audits have been failing
    • Walker R. Why so many audits have been failing. Business Review Weekly. January:1991;82-84.
    • (1991) Business Review Weekly , pp. 82-84
    • Walker, R.1
  • 54
    • 0042915686 scopus 로고
    • Move to require audit rotation
    • May
    • World Accounting Report. 1991. Move to require audit rotation. May: 257.
    • (1991) World Accounting Report , pp. 257
  • 55
    • 0041412508 scopus 로고    scopus 로고
    • Israel: Rotation of auditors is a myth
    • February
    • World Accounting Report. 1996. Israel: Rotation of auditors is a myth. February: 20.
    • (1996) World Accounting Report , pp. 20


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.