Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?
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Cited by:
- Elizabeth Carson & Neil Fargher & Yuyu Zhang, 2016. "Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research," Australian Accounting Review, CPA Australia, vol. 26(3), pages 226-242, September.
- Bedford, Anna & Bugeja, Martin & Czernkowski, Robert & Bond, David, 2023. "Is the effect of shared auditors driven by shared audit partners? The case of M&As," The British Accounting Review, Elsevier, vol. 55(2).
- Kris Hardies & Sarowar Hossain & Larelle (Ellie) Chapple, 2021. "Archival research on audit partners: assessing the research field and recommendations for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4209-4256, September.
- Wisdom Kalabeke & Muhammad Sadiq & Ooi Chee Keong, 2019. "Auditors Tenure and Financial Reporting Quality: Evidence from a Developing Country," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 9(5), pages 335-341, May.
- Jennifer Martínez‐Ferrero & Isabel‐María García‐Sánchez & Emiliano Ruiz‐Barbadillo, 2018. "The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1181-1196, December.
- Puschmann, Lina Carine, 2019. "Die Rotation des verantwortlichen Prüfungspartners als Instrument zur Steigerung der Prüfungsqualität," Junior Management Science (JUMS), Junior Management Science e. V., vol. 4(4), pages 553-565.
- Neal Arthur & Medhat Endrawes & Shawn Ho, 2017. "Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects," Australian Accounting Review, CPA Australia, vol. 27(4), pages 368-381, December.
More about this item
Keywords
going-concern opinion; audit partner tenure; distressed companies; mandatory rotation;All these keywords.
JEL classification:
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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