This study reviews 128 empirical studies on mandatory auditor rotation (MAR) in light of the
long-standing debate on the effectiveness of MAR and the different regulatory choices made …

Background: South Africa is a corporate governance pioneer. The King Reports have offered
guidance to listed companies in the country since 1994 and unlisted entities since 2016. In …

Abstract Sub-Saharan Africa (SSA) is a region characterised by unique challenges related to
weak governance structures, inadequate regulatory frameworks, and limited resources …

Purpose: Deconcentrating the audit market was one of the stated objectives of the proposed
mandatory audit firm rotation (MAFR) ruling in South Africa. With MAFR being a contentious …

Purpose: The aim of this article is to investigate compliance with the IFRS disclosure
requirements regarding goodwill impairment testing in the South African setting, using JSE …

The chapter examining the impact of artificial intelligence (AI) on audit quality to achieve
business sustainable practices, trying to found that using of AI as a substitute for human …

Tanto a nivel local como internacional, las empresas, rmas de auditoría y los diferentes
usuarios de la información nanciera han tomado distintas posturas acerca de la rotación …

Using a quantitative research method, this article examined the perceptions of audit experts
concerning the influence of mandatory audit firm rotation on audit reform (AR) in the …

The announcement by the Independent Regulatory Board for Auditors (IRBA) to implement
mandatory audit firm rotation has raised concerns among various stakeholders regarding its …

Artificial Intelligence has been used in computer programs for years and has affected our
lives, so to protect this technology we need a strong cyber-security to secure it from cyber …