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المؤلفMardini, Ghassan H.
المؤلفTahat, Yasean
تاريخ الإتاحة2023-01-18T08:39:02Z
تاريخ النشر2017
اسم المنشورInternational Journal of Accounting, Auditing and Performance Evaluation
المصدرScopus
معرّف المصادر الموحدhttp://dx.doi.org/10.1504/IJAAPE.2017.081811
معرّف المصادر الموحدhttp://hdl.handle.net/10576/38578
الملخصThe primary objective of this research is to examine the current state of audit selection and rotation practised by Qatari listed firms. A questionnaire survey has been used. A number of findings have emerged from the current investigation. First, the results indicate that a number of criteria appear to be used by listed companies in Qatar for such decisions: namely, accuracy, completeness, appropriateness, adequacy and multi-function ability. Indeed, the findings reveal that audit firm expertise, reputation and service quality are the most important factors employed by Qatari listed firms when choosing/changing an audit firm. Second, the study finds that audit rotation can enhance both audit quality and investors' confidence in the published financial statements. Finally, an industrial analysis of audit selection and rotation criteria shows that both audit firm expertise and service quality are statistically different among sectors examined. The findings of this research provide a great deal of insight for policy-makers, academicians and professionals about audit rotation in Qatar. Copyright 2017 Inderscience Enterprises Ltd.
اللغةen
الناشرInderscience Publishers
الموضوعAudit rotation and quality
Audit selection
Cost-benefit analysis
Qatar
Quality
العنوانAn empirical evidence on audit selection and audit rotation: The case of Qatari listed companies
النوعArticle
الصفحات99-122
رقم العدد1
رقم المجلد13
dc.accessType Abstract Only


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