This article examines academic research to contribute to the Public Company Accounting
Oversight Board's (PCAOB) project on the auditor's reporting model. We develop a …

The Sarbanes-Oxley Act of 2002 requires the lead audit or coordinating partner and the
reviewing partner to rotate off the audit every five years so the engagement can be viewed …

In recent decades, there has been a noticeable increase in the practice of earnings
management (EM) as a proxy for financial reporting, especially real activities, with effect on …

This study examines the association of a comprehensive set of auditor-client relationship
bonds (audit firm tenure, audit engagement partner tenure, long duration director-auditor …

The Enron/Arthur Andersen scandal has raised concerns internationally about auditor
independence, audit quality, and the need for regulatory action such as mandatory auditor …

The constricted mandatory audit partner rotation rules for US public companies have fueled
intense debate among the profession, regulators, and policymakers. This topic remains …

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 …

This paper investigates the association between audit engagement partner tenure and audit
planning and pricing. Prior archival research from countries requiring partner signature on …

We analyze the effects of partner tenure and mandatory rotation on audit quality, pricing, and
production for a large cross-section of US public firms during 2008–2014. On average, we …

Audit partner rotation has received considerable attention globally and in the US since the
Sarbanes-Oxley Act of 2002 accelerated the rotation period from seven to five years and …