All Outputs (2)

Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea (2017)
Journal Article
Mali, D., & Lim, H. (2018). Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea. Australian Accounting Review, 28(3), 446-463. https://doi.org/10.1111/auar.12206

In this paper, we take advantage of Korea’s unique experiment with mandatory audit firm rotation (MAFR) and mandatory audit partner rotation (MAPR) to ascertain their influence on audit quality, proxied by conditional conservatism. Overall, we find t... Read More about Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea.

Mandatory Audit Firm Rotation and Big4 Effect on Audit Quality: Evidence from South Korea (2017)
Journal Article
Choi, J., Lim, H., & Mali, D. (2017). Mandatory Audit Firm Rotation and Big4 Effect on Audit Quality: Evidence from South Korea. Asian Academy of Management Journal of Accounting and Finance, 13(1), 1-40. https://doi.org/10.21315/aamjaf2017.13.1.1

In South Korea, due to concurrent financial scandals, Korean legislators implemented two major audit policies in the 2000s; the mandatory audit ‘partner’ rotation policy in 2000 and the mandatory audit ‘firm’ rotation policy in 2006. The mandatory au... Read More about Mandatory Audit Firm Rotation and Big4 Effect on Audit Quality: Evidence from South Korea.