The relationship between auditor turnover corporate governance
Author(s):
Sankalp Mirani
Keywords:
External auditor turnover, corporate governance laws, financial statement accuracy, financial reporting, policy makers, and regulators.
Abstract
This paper examines the relationship between external auditor turnover and corporate governance laws. The purpose of this paper is to examine the effects that corporate governance laws have on the rate of external auditor turnover. Three main research questions are addressed: (1) what are the differences in external auditor turnover rates among countries with different corporate governance laws? (2) What is the relationship between external auditor turnover and corporate governance laws? (3) What are the implications of external auditor turnover for corporate governance? The paper begins by providing an overview of the literature on external auditor turnover and corporate governance laws. This is followed by a discussion of the various corporate governance laws in different countries and their effects on external auditor turnover. The paper then presents findings from the empirical analysis conducted to assess the relationship between external auditor turnover and corporate governance laws. The results of the analysis show that there is a positive relationship between external auditor turnover and corporate governance laws, indicating that countries with stronger corporate governance laws experience higher rates of external auditor turnover. The paper concludes by discussing the implications of the findings for corporate governance. The results indicate that stronger corporate governance laws result in higher rates of external auditor turnover, which can be beneficial for corporate governance by providing external auditors with more independence, which can lead to increased financial statement accuracy and improved financial reporting. The results also suggest that the external auditor turnover rate is an important factor to consider when assessing the effectiveness of corporate governance laws. The findings provide important insights for policy makers and regulators when considering changes to corporate governance laws.
Article Details
Unique Paper ID: 158216

Publication Volume & Issue: Volume 9, Issue 9

Page(s): 158 - 162
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