Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?

Article OPEN
Gary MONROE; Sarowar HOSSAIN;
(2013)
  • Journal: Journal of Accounting and Management Information Systems, volume 12, issue 2 June, pages 263-279
  • Subject: going-concern opinion, audit partner tenure, distressed companies, mandatory rotation
    • jel: jel:G34 | jel:M42 | jel:M41
    mesheuropmc: health services administration

We investigate whether audit partner tenure and audit quality associations remain significant after the implementation of mandatory audit partner rotation. Carey and Simnett (2006) report a significant negative association between long audit partner tenure and the prope... View more
  • References (45)
    45 references, page 1 of 5

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