Mandatory Audit Partner Rotations and Audit Quality in the United States

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE Auditing-A Journal of Practice & Theory Pub Date : 2020-08-01 DOI:10.2308/ajpt-18-152
H. Kuang, Huimin Li, Matthew G. Sherwood, Robert L. Whited
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引用次数: 15

Abstract

This study uses a sample of mandatory partner rotation events hand-collected from SEC filings to investigate the relation between mandatory audit partner rotation and audit quality in the United St...
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美国强制审计合伙人轮岗和审计质量
本研究使用从SEC文件中手工收集的强制性合伙人轮换事件样本来调查美国强制性审计合伙人轮换与审计质量之间的关系。
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来源期刊
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍: AUDITING contains technical articles as well as news and reports on current activities of the association.
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