Mandatory Rotation of External Auditors: Survey of Southern Nigeria

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The quest for mandatory audit rotation has been a concern to academics, investors, practitioners and the public at large. This book examines the impact of mandatory audit tenure and rotation on audit independence, audit quality, cost and shareholders confidence in Southern Nigeria. The study shows that mandatory audit rotation has a positive impact on auditors' independence and quality, and a negative influence on audit cost and shareholders confidence. The book recommends some possible policies that can improve audit independence and audit quality. As topical as the work is, it will be of great help to Auditors, Government, Researchers, Management and the public at large.