... Although some progress on who is driving quality has been made in the literature by focusing on the role of lead audit partners, this literature often finds mixed evidence that lead partner characteristics influence audit quality (e.g., Gul, Wu, and Yang 2013 ; Knechel, Vanstraelen, and Zerni 2015...

... rotation by showing that it has a beneficial impact on audit quality even in the absence of mandatory audit firm rotation. Our findings are important given that many countries currently require partner rotation, but not audit firm rotation. mandatory rotation audit partners...