The Empirical Research on Auditor Independence and Mandatory Auditor Rotation |
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引用本文: | Buxi Li Pingxin Wang. The Empirical Research on Auditor Independence and Mandatory Auditor Rotation[J]. 现代会计与审计, 2005, 1(5): 72-80 |
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作者姓名: | Buxi Li Pingxin Wang |
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摘 要: |
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The Empirical Research on Auditor Independence and Mandatory Auditor Rotation |
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Abstract: | Using, the method of correlation coefficient, this paper discusses the empirical relationship between audit tenure and audit opinion in annual reports in China A-share market and period of mandatory rotation of auditor. The research finds that the negative correlation between auditor tenure and non-standard unqualified audit opinion is statistically significant, and auditor tenure might impair his/her independence. To enhance auditor independence and improve audit quality, it is necessary to rotate mandatory auditor. The results also fred that consecutive auditing years should not exceed 5 years when the existing auditor has been the auditor of listed company, and mandatory rotation of auditor adapts to the rotation of CPA firms in charge of a client. |
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Keywords: | audit tenure audit independence, mandatory rotation of auditor |
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