Questionnaire on effects of mandatory audit firm rotation in the Netherlands

B.J. de Jong, prof. dr. J.B.S. Hijink and L. in ‘t Veld MSc LLM of the Radboud University Nijmegen on the effects of mandatory audit firm rotation for listed companies in the Netherlands.

It accompanies the paper ‘Mandatory audit firm rotation for listed companies: the effects in the Netherlands’ and the report ‘De effecten van (verplichte) roulatie van accountantskantoor in de Nederlandse praktijk’. The questionnaire was distributed to relevant stakeholders in September and October 2017. Among these stakeholders were (with the number of respondents in brackets): regulators and supervisors (8); auditors, authorized to perform statutory audits at public interest entities (PIEs, 73); auditors, not authorized to perform statutory audits at PIEs (24); audited companies or institutions, which are PIEs (22); audited companies or institutions, not being PIEs (21); and users of annual accounts, including interest groups such as the Dutch investor association (VEB) and its members and Eumedion, which represents institutional investors (64).