出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Mandatory rotation of external auditors requires audit firms to be rotated after a specified number of years despite the quality, independence of the audit firm, the willingness of the shareholders and the management to keep the audit firm. This study is designed to determine the relationship between mandatory audit rotation and audit quality. The data used were collected through the distribution of questionnaires to investors, lecturers, consultants, accountants and auditors in southern Nigeria. The data was analyzed using percentage analysis while the specified model was estimated using binary logistic regression technique through computer software Eviews 7. One hypothesis was stated and tested. The binary logistic ordered regression shows that there exists a negative relationship between Mandatory Audit Rotation (MAT) and audit quality (AUDQ).We therefore recommended that other ways of improving audit quality should be explored such as strengthening the board of audit committee and encouraging Joint audit to avoid monopoly of audit opinion.
