Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain

By Emiliano Ruiz-Barbadillo, Nieves Go´mez‐Aguilar, Nieves Carrera. 2009

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Auditor Independence and Audit Quality (2015, background): “However, archival evidence in Spain does not lend any support to mandatory firm rotation (Ruiz-Barbadillo et al., 2009).”
How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China (2012, background): “For example, Kim and Yi (2009) document a positive effect of mandatory firm rotation on FRQ/AQ in Korea, whereas Ruiz-Barbadillo et al. (2009) find no such effect in their study of Spanish firms.”
Mandatory Audit Firm Rotation and Audit Quality (2016, background): “Ruiz-Barbadillo et al. (2009) analyse the Spanish setting, comparing an MAR period (1991–1994) to a voluntary rotation period (1995–2000), and find no evidence of any significant change in audit quality between the two periods.”
Does Mandatory Rotation of Audit Partners Improve Audit Quality (2014, background): “Ruiz-Barbadillo, Gomez-Aguilar, and Carrera (2009) examine Spain, where audit firm rotation was mandatory from 1988 to 1995.”