professional skepticism. The European Union is a rare instance requiring audit firm and audit partner rotation simultaneously. By … fresh‐look effect. In contrast, audit partner rotations appear to induce only limited variations in the key audit areas … individual audit partners' influence. This study adds to the inconclusive literature on the effects of (mandatory) audit partner …

Indonesia, which is one of the few countries that not only implementing audit partner rotation but also mandatory audit firm … quality, and the positive impact is lower in Big 4. In non-Big 4, audit partner rotation has no effect on audit quality, but … audit firm rotation could improve audit quality. Meanwhile, in Big 4, audit partner rotation is sufficient to improve audit …

Indonesia, which is one of the few countries that not only implementing audit partner rotation but also mandatory audit firm … quality, and the positive impact is lower in Big 4. In non-Big 4, audit partner rotation has no effect on audit quality, but … audit firm rotation could improve audit quality. Meanwhile, in Big 4, audit partner rotation is sufficient to improve audit …