We use data from internal assessments of audit quality in a Big 4 firm to investigate the
impact of audit firm tenure and auditor‐provided non‐audit services (NAS) on audit quality …

Using structured interviews and surveys of practicing audit partners, this study examines
their perceptions with regard to mandatory partner rotation and cooling-off periods, and how …

We examine whether the effect of mandatory auditor rotation on audit quality depends on the
mental frame auditors adopt in evaluating management representations. In practice, auditors …

In order to restore confidence in financial statements the European Commission proposes
different measures to enhance audit quality. This paper examines potential effects of …

The objective of this study is to ascertain the determinants of audit quality with a focus on
healthcare firms listed on the floor of Nigeria Stock Exchange from 2010-2016. This study …

The main objective of this paper is to analyze the different types of audit report and audit
rotation. The rotation of audit studied is the mandatory rotation of audit partner and voluntary …

Using a sample of US seasoned equity offering (SEO) during the period 2002–2017, we
document that audit quality is associated with SEO issuance method choice. Specifically …

In this paper we draw on the audit quality and cluster theory literature to examine whether
auditor tenure and auditor's geographic proximity to the client (proxies for auditor client …

Early researches on listed firms proved that both audit firm size (Carey and Simnett, 2006;
Francis and Yu, 2009; Chen et al. 2009; Choi et al., 2010) and auditor industry specialization …

The aim of this study is to examine, the role of mandatory rotation of auditors on the quality,
costs and independence of an audit in South-South, Nigeria. The data for this study were …