Review paper
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
Abstract
We provide the first partner tenure and mandatory rotation analysis for a large cross-section of U.S. publicly listed firms over an extended period. We analyze the effects on audit quality as well as on audit pricing and production. On average, we find no evidence for audit quality declines over the tenure cycle and, consistent with this result, little support for fresh-look benefits after five-year mandatory rotations. Nevertheless, partner...
Paper Details
Title
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
Published Date
Jan 1, 2017
Journal
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