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Keywords: mandatory partner rotation
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Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (1): 181–197.
Published: 01 February 2016
... rotation audit fees voluntary partner rotation mandatory partner rotation audit markets Audit partner rotation has become an accepted practice in many jurisdictions as a means of enhancing audit independence ( Firth, Rui, and Wu 2012a ). It is argued that long auditor tenure can lead...
