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Keywords: audit partner rotationClose
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...
AUDITING: A Journal of Practice & Theory (2021) 40 (3): 155–174.
Published: 01 August 2021
.... 1 9 2018 1 2 2021 2021 Let's say I am an auditor. In my first 2 years, I am not smart enough to know where all the problems are. And in my last year or two, I know I am losing this client, so I do not really care, even if I am now smart. Mandatory audit partner rotation...
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...
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 97–114.
Published: 01 February 2012
... the partner is subject to the new rotation requirements. This study examines the perceptions of practicing audit partners with regard to mandatory audit partner rotation and cooling-off periods, focusing on how more stringent rules may lead to unintended consequences (i.e., negative impact on audit...