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Keywords: partner change
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Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (1): 129–149.
Published: 01 February 2017
.... October 2015 June 2016 2017 partner rotation partner change audit fees audit report lag audit firm rotation audit delay industry specialist We examine how mandatory periodic audit partner rotation (hereafter, partner rotation) in the U.S. is related to audit fees...
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (3): 59–86.
Published: 01 August 2014
... of rotation on financial reporting quality in the U.S. We find evidence of lower financial reporting quality following an audit partner change. Specifically, we find lower financial reporting quality during the first two years with a new audit partner relative to the final two years with the outgoing partner...