... to the Sarbanes-Oxley Act went as far as to prevent the PCAOB from requiring public companies to rotate their auditors. Nevertheless, the PCAOB chairman pledged to keep the project on its activity list and to continue discussions about implementing mandatory auditor rotation. After the collapse of Lehman...

.... Henrik Moser, University of Mannheim, Business School, Mannheim, Germany. Editor's note: Accepted by Thomas Hemmer, under the Senior Editorship of Mark L. DeFond. 1 12 2016 1 6 2021 2021 audit quality auditor rotation Bayesian learning misstatements reputation...

... by the audit firms to minimize disruptions and audit failures around mandatory rotations. JEL Classifications: J01; J44; L84; M21; M42. auditing audit fees audit quality auditor rotation audit partner tenure competition PCAOB Does tenure of an audit partner at a given client influence...

...Kendall O. Bowlin; Jessen L. Hobson; M. David Piercey ABSTRACT We examine whether the effect of mandatory auditor rotation on audit quality depends on the mental frame auditors adopt in evaluating management representations. In practice, auditors can alternately frame their assessments...