Abstract
The 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.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
More From: International Journal of Accounting, Auditing and Performance Evaluation
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.