Mandatory Audit Firm Rotation and Audit Quality in Zimbabwe

Gwizu Kingstone, Waeni Gerald, Chimanga Dzidzai, Saidi Elizaberth, Karasa Nyasha, Mwero Trymore, muzvividzi Donnelie


This research was intended to assess the effects of Mandatory audit firm rotation on audit quality in Zimbabwe. The suspicion that auditors’ independence has been compromised as some companies do not rotate their auditors has prompted the researcher to carry out this study. The focus of this study, objectives, were to identify the effects of Mandatory audit firm rotation on audit quality, to determine the effects of audit tenure length on audit quality and to suggest measures that can be put in place to promote Mandatory audit firm rotation. A descriptive research design was adopted as it provides a picture of a situation as it naturally happens. A sample of 33 companies was selected out of the study population of 77 companies which is made up of 15 auditing firms listed on ZSE directory under category of auditing service and 62 companies which represented all the firms that are listed on the Zimbabwe Stock Exchange. Primarydata was collected using questionnaires whereas secondary data was mainly collected from journals and other prior researchers work.  Pearson regression and correlation analysis from the SPSS revealed that there is a strong positive linear relationship between Mandatory audit firm rotation and audit quality, while a strong negative correlation of existsbetween the length of audit tenure and audit quality. The study also reveal that that law enforcement, conducting workshops and training stakeholders are the possible measures that can be put in place to promote mandatory audit firm rotation.

Keywords: Mandatory audit rotation, Audit tenure, Audit quality.


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