The review covers research from the major international markets and jurisdictions with experience of mandatory audit firm rotation. Issues considered include the impact of mandatory rotation.
What do we know about mandatory audit firm rotation?
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The aim of this review is to identify, consider and evaluate the existing evidence on mandatory audit firm rotation to inform future policy making, highlight any deficiencies in the existing literature, identify opportunities for further research and make recommendations for policy makers.
The review covers research from the major international markets and jurisdictions with experience of mandatory audit firm rotation. Issues considered include the impact, if any, of mandatory audit firm rotation on: audit quality, auditor independence, audit costs and audit market concentration.