I examine that relationship between audit partner rotation and audit quality using 4,232 Japanese listed companies from 2003 to 2006. Firstly, I find that audit-partner rotation over seven years and lead audit-partner rotation over five years have a negative relationship with abnormal accruals...

This paper provides a comprehensive review on different aspects of virtual teams based on authentic and reputed publications. The purpose of the state-of-the-art literature review is to provide an overview of what is known about the structure and dynamics of R&D collaboration in SMEs. SMEs are...

This paper will attempt to provide a comprehensive review and introduce the concept of international financial integration. In addition, it provides a review on the available indicators used as proxies for international financial integration in empirical studies. It also proposes a more detailed...