Does mandatory rotation of audit partners improve audit quality?

• Main Authors: Lennox, Clive S., Wu, Xi, Zhang, Tianyu
• 其他作者: Nanyang Business School
• 格式: Article
• 語言: English
• 出版: 2018
• 主題: Audit Partners; DRNTU::Business::Accounting; Mandatory Rotation
• 在線閱讀: https://hdl.handle.net/10356/87657; http://hdl.handle.net/10220/46766
• 機構: Nanyang Technological University

Opponents of mandatory rotation argue that a change of partner is bad for audit quality, as it results in a loss of client-specific knowledge. On the other hand, proponents argue that a change of partner is beneficial, as it results in a positive peer review effect and a fresh perspective on the aud...