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Keywords: audit partner rotation
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (3): 155–174.
Published: 01 August 2021
.... 1 9 2018 1 2 2021 2021 audit partner rotation PCAOB inspections audit effort This study uses an experiment to test the combined effects on audit partner effort of two audit regulations in the United States enacted by the Sarbanes-Oxley Act of 2002: mandatory audit...
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