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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
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 97–114.
Published: 01 February 2012
... association between audit firm and audit partner changes and the magnitude of proposed audit adjustments. 6 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...