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JOURNAL OF ACCOUNTING AND FINANCE
A Cascading Effect: How Do Audit Rotation Rules Affect Loan Officers’ Perceptions and Decisions for Nonpublic Companies?
Author(s): Adrian L. Mayse
Citation: Adrian L. Mayse, (2018) "A Cascading Effect: How Do Audit Rotation Rules Affect Loan Officers’ Perceptions and Decisions for Nonpublic Companies?", Journal of Accounting and Finance, Vol. 18, ss. 1, pp.167-181
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This study examines whether the existence and type of audit rotation (no rotation, partner or firm) influences loan officers’ perceptions of auditor independence, financial statement reliability and decisions of extending a loan involving nonpublic companies. In an experiment utilizing 122 loan officers, I find that loan officers are more confident the audited financial statements are free from intentional misstatement (omissions) when there is Partner or Firm Rotation compared to No Rotation. Additionally, I find that loan officers are more likely to approve a loan when there is Partner Rotation compared to No Rotation or Firm Rotation.
