Keywords: Retention
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Journal Articles
Managerial Auditing Journal (2005) 20 (3): 235–248.
Published: 01 April 2005
...Gerald Vinten; Christie L. Comunale; Thomas R. Sexton Purpose To explore the effects of mandatory auditor rotation and retention on the long‐term market shares of the accounting firms that audit the members of the Standard and Poor's (S&P) 500. Design/methodology/approach A Markov model...

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