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Keywords: partner rotation
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (2): 89–111.
Published: 01 March 2020
... that partner assignment is typically not random. Further, our finding that partner rotation is an extended process (rather than a single discrete event) has implications for audit researchers investigating the effects of partner rotation. We thank the auditors and their firms who participated in our...
