Abstract: Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.
Abstract: Nowadays, where most of the leading economies are
service oriented and e-business is being widely used for their
management, supply chain management has become one of the most
studied and practiced fields. Quality has an important role on today-s
business processes, so it is important to understand the impact of IT
service quality on the performance of supply chains. This paper will
start by analyzing the Supply Chain Operations Reference (SCOR)
model and each of its five activities: Plan, Source, Make, Delivery,
and Return. This article proposes a framework for analyzing Effect of
IT Service Quality on Supply Chain Performance. Using the
proposed framework, hypotheses are framed for the direct effect of IT
service quality on Supply Chain Performance and its indirect effect
through effective Supply Chain Management. The framework will be
validated empirically based on the surveys of executives of various
organizations and statistical analyses of the data collected.