Hussein Ali  Mohaisen, Khalid Sabah  Ali, Affaq Thanoon  Ibrahem, 
    The Effect of Audit Rotation on the Audit Quality: Empirical Study on Iraq,
    Journal of Engineering and Applied Sciences,
    Volume 14,Issue 13,
    2019,
    Pages 4553-4558,
    ISSN 1816-949x,
    jeasci.2019.4553.4558,
    (https://makhillpublications.co/view-article.php?doi=jeasci.2019.4553.4558)
    Abstract: This study investigate the relationship between voluntary audit rotation by the two both level
(partner/firm) on the audit quality and analyzing the relationship between audit tenure and the audit quality on
the Iraq Stock Exchange using a sample of 138 firm year observations for the period 2015-2017. We found a
significant positive relationship between voluntary firm rotation and the absolute value of discretionary
accruals which means a significant negative relationship between voluntary firm rotation and audit quality. In
addition we found a significant negative relationship between audit tenure and the absolute value of
discretionary accruals which means a significant positive relationship between audit tenure and audit quality.In
addition, we found no relationship between voluntary partner rotation and audit quality which means voluntary
partner rotation doesn’t have an effect on the audit quality.
    Keywords: Audit rotation;mandatory and voluntary audit rotation;partner/firm audit rotation;audit quality;audit tenure;discretionary accruals