Kalanjati, Devi Sulistyo; Nasution, Damai; Jonnergård, … - In: Asian Review of Accounting 27 (2019) 4, pp. 639-660
Purpose: The purpose of this paper is to investigate the association between audit rotation – at the audit partner and audit firm level – and audit quality. As mentioned in the literature, audit rotation has several benefits, and one of them is it can bring a fresh look to audit tasks and...