TY  - JOUR
T1  - The Effect of Audit Rotation on the Audit Quality: Empirical Study on Iraq
AU - Mohaisen, Hussein Ali AU - Ali, Khalid Sabah AU - Ibrahem, Affaq Thanoon 
JO  - Journal of Engineering and Applied Sciences
VL  - 14
IS  - 13
SP  - 4553
EP  - 4558
PY  - 2019
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2019.4553.4558
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2019.4553.4558
KW  - Audit rotation
KW  -mandatory and voluntary audit rotation
KW  -partner/firm audit rotation
KW  -audit quality
KW  -audit tenure
KW  -discretionary accruals
AB  - This study investigate the relationship between voluntary audit rotation by the two both level
(partner/firm) on the audit quality and analyzing the relationship between audit tenure and the audit quality on
the Iraq Stock Exchange using a sample of 138 firm year observations for the period 2015-2017. We found a
significant positive relationship between voluntary firm rotation and the absolute value of discretionary
accruals which means a significant negative relationship between voluntary firm rotation and audit quality. In
addition we found a significant negative relationship between audit tenure and the absolute value of
discretionary accruals which means a significant positive relationship between audit tenure and audit quality.In
addition, we found no relationship between voluntary partner rotation and audit quality which means voluntary
partner rotation doesn’t have an effect on the audit quality.
ER  -