In response to a variety of challenges, accounting firms are reorganizing and re-engineering their core audit services to capitalize on technology advances and to deliver more value-added services to their clients. Critics, however, have voiced concern that the changes underway undermine...

The Public Company Accounting Oversight Board (PCAOB) recently suggested that auditors' lack of specific fraud planning documentation has led auditors to devote insufficient attention to fraud risks in subsequent audit work. Guided by Support Theory, we experimentally investigate how the...

We discuss the Chi, Huang, Liao, and Xie (2009) study of the effects of mandatory audit partner rotation, and then identify areas where we see the greatest potential for future research on audit partner rotation and audit quality. First, we discuss how Chi et al. (2009) fits in the context of...