The objectives of this paper are to review prior studies related to auditor switching. The
primary interest is to summarize articles related to auditor switching. Understanding and …

The research problem The extant audit market concentration (AMC) literature is quite
scattered, which makes it challenging to comprehend the current state of knowledge and to …

The Indonesian regulators have made it compulsory to rotate the appointments of public
accountants every 3 years and the appointment of public accounting firms every 5 years …

Recently, a system of audit firm rotation has been implemented for the audits of listed
companies conducted in the European Union (EU). In the US, in contrast, the regulator …

Two separate behavioral studies were conducted with participants from the business and
legal community (MBA and law students). In each study, one‐way analysis of variance was …

Indonesia merupakan negara yang menerapkan peraturan rotasi audit (akuntan publik)
yang bertujuan untuk meningkatkan kualitas audit. Penelitian ini bertujuan untuk menguji …

The PCAOB recently considered implementing mandatory audit firm rotation in hopes of
better aligning auditors' interests with investors' interests, suggesting that the PCAOB views …

The goal of this study is to find out and provide empirical evidence of the influence of task
complexity, independence, and competence on the quality of audit results with auditor …

Corporate auditors review and evaluate financial statements. Audit quality depends on
auditor expertise and independence. To enhance auditor independence the selection …

This study reviews 128 empirical studies on mandatory auditor rotation (MAR) in light of the
long-standing debate on the effectiveness of MAR and the different regulatory choices made …