... of mandatory audit firm rotation in the USA. Originality/value Prior literature presents mixed findings on the association between CSR performance and firm value based on a variety of underlying theories (economic, stakeholder and contingency theory). Literature on mandatory auditor rotation has...

... Bargaining power Mandatory auditor rotation Auditors Auditing Audits play an important role in corporate governance. They provide independent assurance to investors and other stakeholders that management prepared financial statements are not materially misstated in accordance with generally...