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Keywords: audit partner rotation
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 183–202.
Published: 01 February 2013
... between partner tenure and Big 4 indicate that the effect of partner tenure applies only to non-Big4 engagements. 19 We use Model (2) to examine whether audit partner rotations are related to changes in Rp. The data requirements to measure changes reduce the sample...