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1-2 of 2
Keywords: auditor rotation
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Journal Articles
Does the Length of the Cooling-Off Period Affect Audit Quality?
Available to Purchase
AUDITING: A Journal of Practice & Theory (2022) 41 (3): 149–174.
Published: 01 August 2022
... the implementation of a stricter partner rotation regime without clear evidence that it will enhance audit quality ( EY 2018 ). auditor rotation cooling-off period audit quality 2022 1 8 2019 1 9 2021 Editor's note: Accepted by Linda A. Myers, under the Senior Editorship...
Journal Articles
Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience
Available to Purchase
AUDITING: A Journal of Practice & Theory (2015) 34 (1): 1–24.
Published: 01 February 2015
...Mara Cameran; Jere R. Francis; Antonio Marra; Angela Pettinicchio SUMMARY Mandatory auditor rotation was recently proposed for the European Union and is also under consideration in the United States. There has been little research into either the benefits or costs of rotation in a true mandatory...