Does Mandatory Rotation of Audit Partners Improve Audit Quality?
Does Mandatory Rotation of Audit Partners Improve Audit Quality?
About this item
Full title
Author / Creator
Publisher
Sarasota: American Accounting Association
Journal title
Language
English
Formats
Publication information
Publisher
Sarasota: American Accounting Association
Subjects
More information
Scope and Contents
Contents
Opponents of mandatory rotation argue that a change of partner is bad for audit quality, as it results in a loss of client-specific knowledge. On the other hand, proponents argue that a change of partner is beneficial, as it results in a positive peer review effect and a fresh perspective on the audit. We test the impact of mandatory partner rotati...
Alternative Titles
Full title
Does Mandatory Rotation of Audit Partners Improve Audit Quality?
Authors, Artists and Contributors
Author / Creator
Identifiers
Primary Identifiers
Record Identifier
TN_cdi_proquest_miscellaneous_1610990476
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_miscellaneous_1610990476
Other Identifiers
ISSN
0001-4826
E-ISSN
1558-7967
DOI
10.2308/accr-50800
