ABSTRACT. The theory that I shall seek to elaborate here puts considerable emphasis on possible consequences of mandatory auditor rotation, the effect of auditor tenure on audit quality, and the pros and cons of mandatory rotation. Related topics I will explore include mechanisms that facilitate audit partner rotation, the consequences of mandatory partner rotation, and the impact of mandatory partner rotation on audit quality. pp. 124–129
JEL Codes: H83; M4

Keywords: audit partner rotation; mandatory; quality; firm

How to cite: Ionescu, Luminita (2014), “The Effect of Mandatory Partner Rotation on Audit Quality,” Economics, Management, and Financial Markets 9(1): 124–129.

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