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ABSTRACT. The purpose of this article is to gain a deeper understanding of the link between audit fees and audit firm rotation in a mandatory audit firm rotation setting, the impacts of mandatory audit firm rotation on audit quality, expenses and benefits associated with the carrying out of a mandatory audit firm rotation rule, and of the drivers and consequences of audit partner rotation-back. The literature on the impacts of rotation on quality of financial accounting and audit, the outcomes of audit firm rotation on audit quality, financial reporting quality, and audit committee quality, and the role of audit companies in the audit partner rotation-back practice is relevant to this discussion. pp. 86–92
JEL codes: H83; M4

Keywords: audit quality; mandatory audit firm rotation; financial accounting

How to cite: Ionescu, Luminita (2016), “The Impact of Rotation on Accounting and Audit Quality,” Economics, Management, and Financial Markets 11(3): 86–92.

Received 13 January 2016 • Received in revised form 10 March 2016
Accepted 12 March 2016 • Available online 16 April 2016

LUMINITA IONESCU
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Spiru Haret University

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