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Keywords: voluntary partner rotation
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Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (1): 181–197.
Published: 01 February 2016
... persists in the first year post rotation and to a lesser extent in the second year post rotation. Our analysis suggests that higher audit fees are associated with both mandatory and voluntary partner rotation. However, when we divide the sample into large global clients, mid-level clients, and small local...