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1-4 of 4
Keywords: audit partner rotation
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Journal Articles
Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal
Available to Purchase
AUDITING: A Journal of Practice & Theory (2023) 42 (2): 1–22.
Published: 01 May 2023
... A. Myers. 23 04 2021 03 08 2022 22 08 2022 2023 audit partner rotation audit partner disclosure Our study uses the KPMG LLP “steal the exam” scandal to investigate whether and to what extent the market finds individual partner identification useful. The scandal...
Journal Articles
The Joint Effects of Partner Rotation and PCAOB Inspections on Audit Effort
Available to Purchase
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
The Association between Audit Partner Rotation and Audit Fees: Empirical Evidence from the Australian Market
Available to Purchase
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
An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality
Available to Purchase
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 97–114.
Published: 01 February 2012
.... Data Availability: The survey instrument is available upon request. Individual audit partner responses are confidential. May 2011 October 2011 2012 Sarbanes-Oxley audit partner rotation auditor independence audit quality quality of life Brian E. Daugherty...
