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Keywords: audit firm rotation
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 69–87.
Published: 01 February 2018
...Anna Gold; Patrick Klynsmit; Philip Wallage; Arnold M. Wright SUMMARY After the global 2007–2008 financial crisis, regulatory bodies proposed alternative auditor selection processes to enhance auditor independence such as mandatory audit firm rotation or mandatory tendering (i.e...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (1): 129–149.
Published: 01 February 2017
.... October 2015 June 2016 2017 partner rotation partner change audit fees audit report lag audit firm rotation audit delay industry specialist We examine how mandatory periodic audit partner rotation (hereafter, partner rotation) in the U.S. is related to audit fees...
Journal Articles