professional skepticism. The European Union is a rare instance requiring audit firm and audit partner rotation simultaneously. By …

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 …

Using multiple indicators of audit quality, the study examines the impact of audit partner rotation on audit quality in … India based on 1,694 firm years for the period of 2011-2017 when the institutional set up for audit partner rotation was … voluntary. The empirical results indicate that the audit partner rotation had no significant impact on audit quality as measured …

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 …

Using multiple indicators of audit quality, the study examines the impact of audit partner rotation on audit quality in … India based on 1,694 firm years for the period of 2011-2017 when the institutional set up for audit partner rotation was … voluntary. The empirical results indicate that the audit partner rotation had no significant impact on audit quality as measured …