volume 35, issue 7, P861-896 2020
DOI: 10.1108/maj-09-2019-2405
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Michael Harber, Warren Maroun

Abstract: Purpose This study aims to address an acknowledged gap in the literature for the analysis of experienced practitioner views on the effects and implications of mandatory audit firm rotation (MAFR). Design/methodology/approach Using an exploratory and sequential design, data was collected from South African regulatory policy documents, organisational comment letters and semi-structured interviews of practitioners. These findings informed a field survey, administered to auditors, investors, chief financial off…

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