கணக்கியல் & சந்தைப்படுத்தல்

Auditor’s Professional Specialization Role in Reducing the Potential Negative Effects of Mandatory Audit-Firm Rotation on Audit Quality

Abstract

 Mohamed A Elshawarby

This study aims at investigating the effect of professional specialization on audit quality. It examines the relation between professional specialization and the potential negative effects of MAFR on audit quality. Actually, the questionnaire was distributed among auditors and professor of accounting in Egypt confirmed hypothesis: there are statistically significant differences among the categories of inquisitors, the impact of the professional specialization of auditors on audit client choices when the audit client apply the mandatory rotation policy and there is a significant relation between auditor professional specialization and mandatory audit-firm rotation. There is a significant association between auditor professional specialization and reducing the potential adverse effects of mandatory audit-firm rotation. The study has reached auditor rotation can lead to improved audit quality, but when the incoming auditor is the auditor’s professional specialization have significant impact on the potential negative effects of mandatory audit-firm rotation on audit quality.