...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...

.... 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...

...Soo Young Kwon; Youngdeok Lim; Roger Simnett SUMMARY: Using a unique setting in which mandatory audit firm rotation was required from 2006–2010, and in which both audit fees and audit hours were disclosed (South Korea), this study provides empirical evidence of the economic impact of this policy...