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Keywords: Close relationship
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Journal Articles
Close auditor-client relationships: adverse effects and the potential mitigating role of partner rotation
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2021) 36 (6): 889–919.
Published: 17 August 2021
... quality increases with audit partner tenure in Taiwan when audit partner rotation is voluntary. In summary, evidence on the association between auditor tenure and audit quality is mixed. Audit quality Partner tenure Audit partner rotation Close relationship In 2000, Xiaoying Li, a Chinese...
