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Keywords: audit partner rotationClose
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 183–202.
Published: 01 February 2013
... tenure audit partner rotation financial reporting credibility cost of capital Successive proposals by the PCAOB (2009 , 2011 ) would require an audit firm to identify the name of the engagement partner in the audit report. The proposals suggest that this provides useful information...