The integrity of financial reporting remains a central concern in contemporary corporate governance systems, particularly within emerging economies where institutional enforcement mechanisms often exhibit varying levels of effectiveness. In response to recurring accounting scandals, regulatory authorities worldwide have implemented reforms aimed at strengthening auditor independence and improving audit quality. Two of the most significant reforms include mandatory audit partner rotation and the introduction of expanded auditor reporting through the disclosure of Key Audit Matters (KAMs). While these reforms are intended to enhance the credibility of financial statements and reduce opportunities for earnings manipulation, empirical evidence regarding their effectiveness remains mixed and context-dependent. This study investigates the relationship between audit partner rotation, Key Audit Matter disclosures, and financial statement restatements as indicators of assurance integrity. Specifically, the research examines whether mandatory audit partner rotation reduces discretionary accruals and whether the quantity and quality of KAM disclosures are associated with a lower likelihood of subsequent accounting restatements. Drawing upon agency theory, institutional theory, signaling theory, and professional skepticism frameworks, the study develops an integrated model linking auditor independence, reporting transparency, and financial reporting reliability. A mixed-methods research design is employed to achieve methodological triangulation. Quantitatively, panel data covering publicly listed firms between 2021 and 2025 are analyzed using fixed-effects regression, logistic regression, and robustness tests. Discretionary accruals estimated through the Modified Jones Model serve as proxies for earnings management, while restatements represent observable manifestations of reporting failure. Audit partner tenure, audit fees, KAM disclosures, firm size, leverage, governance quality, and Big Four auditor status are incorporated as explanatory variables and controls. Qualitatively, twenty semi-structured interviews are conducted with audit partners, audit committee chairs, regulators, and professional accounting leaders to explore practical dimensions of auditor independence, engagement risk assessment, and the implementation challenges associated with partner rotation policies. The qualitative findings provide contextual understanding of the institutional mechanisms underlying observed statistical relationships. The study contributes to auditing literature by integrating behavioral, regulatory, and reporting dimensions of audit quality into a unified analytical framework. The findings are expected to provide evidence regarding the effectiveness of audit reforms in strengthening assurance credibility, improving investor confidence, and enhancing corporate governance outcomes in emerging market environments. The study further offers policy implications for regulators, audit firms, standard setters, and corporate boards seeking to improve audit effectiveness and financial reporting transparency.