The effect of mondatory rotation on auditor independence and audit qality in independent audit: A study on the perception of independent auditors

The existence of various claims related to the effect of mondatory rotation on auditor independence and audit quality in independent audit has made the implementation of rotation questionable. Although there is an opinion in the literature that rotation improves auditor independence and audit quality, it is important to note that rotation does not have an effect on the quality of audit and that the effect is indirect or even decreases audit quality. In line with this information, the main purpose of this study is to investigate the perceptions of independent auditors for effect of mondatory rotation on auditor independence and audit quality in independent audit and to determine the mediation effect of independence between rotation and audit quality. In this scope, by applying a questionnaire to independent auditors in independent audit companies authorized by the Public Oversight Board, the data were analyzed with SPSS 22.0 package program.