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1-4 of 4
Keywords: audit partner rotation
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (2): 1–22.
Published: 01 May 2023
...; Pradeep Sapkota, University of North Texas, G. Brint Ryan College of Business, Department of Accounting, Denton, TX, USA. Editor's note: Accepted by Linda A. Myers. 23 04 2021 03 08 2022 22 08 2022 2023 audit partner rotation audit partner disclosure Our study...
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (3): 155–174.
Published: 01 August 2021
... behavior. Results are of interest to legislators, regulators, and auditors during the ongoing debate about the effects of current regulations. Data Availability: Contact the author. audit partner rotation PCAOB inspections audit effort This study uses an experiment to test the combined...
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (1): 181–197.
Published: 01 February 2016
...Jenny Stewart; Pamela Kent; James Routledge SUMMARY We examine the relation between audit partner rotation and audit fees for a sample of Australian firms from 2007 to 2010. We find a significant positive association between audit fees and partner rotation in the year of rotation. The association...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 97–114.
Published: 01 February 2012
... appreciative of the anonymous firms and practicing audit partners participating in this research. Editor's Note: Accepted by Ken Trotman. May 2011 October 2011 2012 Sarbanes-Oxley audit partner rotation auditor independence audit quality quality of life This study...
