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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
... with longer partner tenure ( Chen, C.-J. Lin, and Y.-C. Lin 2008 ; Chi et al. 2009 ). Firth et al. (2012b) find that audit firms in less-developed regions of China are significantly more likely to issue a modified audit opinion following mandatory partner rotation compared to firms with no partner rotation...
