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Mandatory audit firm rotation: a structured literature review
Mini Dissertation (MPhil (Evidence-Based Management))--University of Pretoria, 2025
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2026
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| _version_ | 1867613679849046016 |
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| access_status_str | Open Access |
| author2 | Bussin, Mark |
| author_browse | Bussin, Mark |
| author_facet | Bussin, Mark |
| collection | Thesis |
| dc_rights_str_mv | © 2025 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (MPhil (Evidence-Based Management))--University of Pretoria, 2025 |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/109653 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:59.298Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/109653 Mandatory audit firm rotation: a structured literature review Bussin, Mark ichelp@gibs.co.za Nyane, Ramothamo UCTD Auditor independence Audit quality Audit market concentration Structured literature reviews Mini Dissertation (MPhil (Evidence-Based Management))--University of Pretoria, 2025 This systematic literature review responds to the calls in previous literature to understand how Mandatory Audit Firm Rotation (MAFR) evolved post-its implementation. The review further examines the theoretical perspectives used to understand the development of MAFR and the factors that motivate the decisions made by various stakeholders regarding the implementation of MAFR. The main motives behind MAFR implementation are as follows: reduced audit market concentration, improved audit quality, and enhanced auditor independence. This review follows the methodological approach outlined in the SPAR-4-SLR protocol, which enables the systematic assembly, arrangement, and assessment of peer-reviewed academic articles. It employs thematic analysis to analyse the data. The findings reveal that the research has focused predominantly on audit quality, followed by auditor independence, and then audit market concentration. Audit market concentration was the least researched area, but the scholarship finds that MAFR is not the best antidote to resolve it; rather, it intensifies it. Regarding audit quality and auditor independence, the debate remains inconclusive, with no consensus reached on whether MAFR is the most effective solution to address these issues. This review contributes to the MAFR literature by identifying emerging themes and the theoretical drivers that add to the field. Gordon Institute of Business Science (GIBS) MPhil (Evidence-Based Management) Unrestricted Gordon Institute of Business Science (GIBS) SDG-16: Peace, justice and strong institutions 2026-04-21T08:46:21Z 2026-04-21T08:46:21Z 2026-05-05 2025 Mini Dissertation * A2025 http://hdl.handle.net/2263/109653 en © 2025 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Auditor independence Audit quality Audit market concentration Structured literature reviews Mandatory audit firm rotation: a structured literature review |
| title | Mandatory audit firm rotation: a structured literature review |
| title_full | Mandatory audit firm rotation: a structured literature review |
| title_fullStr | Mandatory audit firm rotation: a structured literature review |
| title_full_unstemmed | Mandatory audit firm rotation: a structured literature review |
| title_short | Mandatory audit firm rotation: a structured literature review |
| title_sort | mandatory audit firm rotation a structured literature review |
| topic | UCTD Auditor independence Audit quality Audit market concentration Structured literature reviews |
| url | http://hdl.handle.net/2263/109653 |