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Keywords: auditor rotation
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Journal Articles
Journal of International Accounting Research (2018) 17 (3): 153–175.
Published: 01 September 2018
.... Zhou 2006 ; Orin 2008 ). Internationally, regulations have been promulgated with a focus on auditor rotation, which can be implemented at the firm or the partner level ( Ryken, Radich, and Fargher 2007 ; Orin 2008 ; DeFond and Lennox 2011 ; Kramer, Georgakopoulos, Sotiropoulos, and Vasileiou 2011...