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Thanida Uthayapong

Doctor of Philosophy, (Accountancy)
Study Completed: 2020
Massey Business School

Citation

Thesis Title
Auditor rotation and audit quality

Miss Uthayapong’s study examines the effect of mandatory audit partner rotation (MAPR) on audit quality in Thailand. MAPR is imposed by regulators on auditors to enhance audit quality through enhancing auditor independence. Miss Uthayapong’s study fills a gap in the literature by addressing the impact of MAPR on audit quality in Thailand. By using the performance-matched discretionary accruals as audit quality proxy, her research found that MAPR does not immediately lead to an improvement in audit quality. Although MAPR can improve audit quality with sufficient time and number of MAPRs contingent on audit firm size and company size.

Supervisors
Associate Professor Nives Botica Redmayne
Associate Professor Radiah Othman