The purpose of this paper is to explore the perceived association between audit rotation (AR) and audit quality (AQ) using respondents from a sample of audit firms operating in a developing economy, the United Arab Emirates (UAE). The paper addresses the following research question: How do UAE auditors perceive the association between various forms of AR and AQ?,The authors collected perception data from a sample of UAE auditors using a questionnaire, and applied several non-parametric statistical techniques to analyze the data, and to answer five exploratory research questions on the perceived association between various forms of AR and AQ.,The findings suggest that the UAE auditors in our sample did not perceive the association between individual types of AR and AQ as significantly different, and that AR in general is essential for AQ improvement and enhances trust in the audit process. Similarly, we find more support for the perception that medium audit tenure is associated with a lower impairment effect on auditor independence. Furthermore, we find no significant differences in perception based on gender, but younger/less experienced professionals and professionals in self-employed practices and small audit firms (compared to other demographics) significantly perceived AR enforceability and AT length to be associated with AQ. Our findings help to enrich our understanding of the perceived AR-AQ association in a relatively new context and less researched audit area in a developing economy.,Although lively debates on the question of AR and AQ within the accounting, finance, investment professions and in the financial media continue, there has been relatively limited knowledge and a dearth of empirical studies on this question in most developing economies. Being the first attempt in the country – the UAE, this study contributes towards addressing this gap in empirical knowledge by exploring the perceived association between various forms of AR and AQ in a developing economy.

中文翻译：

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审计轮换与审计质量之间的感知关联：来自阿联酋的证据

本文的目的是使用来自阿拉伯联合酋长国（UAE）等发展中经济体的审计公司样本的受访者，探讨审计轮换（AR）与审计质量（AQ）之间的感知关联。该论文解决了以下研究问题：阿联酋审计师如何看待各种形式的AR和AQ之间的联系？作者使用问卷从阿联酋审计师的样本中收集感知数据，并应用几种非参数统计技术来分析数据，并回答关于各种形式的AR和AQ之间的感知联系的五个探索性研究问题。研究结果表明，我们样本中的阿联酋审计师并未将AR和AQ的各个类型之间的联系视为明显不同，总体而言，AR对于改善AQ至关重要，并增强了对审计过程的信任。同样，对于以下观点，我们发现更多的支持：中等审计任期与较低的对审计师独立性的损害影响相关。此外，我们发现基于性别的看法没有显着差异，但是年轻/经验不足的专业人士以及自营职业的专业人士和小型审计公司（与其他人群相比）显着地认为AR的可执行性和AT长度与AQ有关。我们的发现有助于在相对较新的背景下以及在发展中经济体中研究较少的审计领域中加深我们对感知到的AR-AQ关联的理解。尽管在会计，金融，投资专业以及金融媒体继续 在大多数发展中经济体中，关于该问题的知识相对有限，缺乏实证研究。作为阿联酋在该国的首次尝试，这项研究通过探索发展中经济体中各种形式的AR和AQ之间的感知联系，为解决经验知识方面的这一差距做出了贡献。