...Yunqi Fan; Guanglei Hu; Xiaoxue Chen Purpose This study aims to examine whether mandatory audit partner rotation is associated with future stock price crash risk. Design/methodology/approach This study makes use of a regulatory change from the Ministry of Finance of China and the China...

...He Xiao; Jianqun Xi; Hanjie Meng Purpose This study aims to investigate the impact of mandatory audit partner rotation (MAPR) on Chinese listed firms’ insider trading, as well as the moderating effects of firm characteristics on this impact. The economic mechanism behind this impact is also...

...Masoud Azizkhani; Sarowar Hossain; Alicia Jiang; Wenjing Yap Purpose The purpose of this study is to provide further evidence on the ongoing debate on the costs and benefits of mandatory audit partner rotation (MPR). Specifically, this study examines how MPR simultaneously affects audit reporting...