Regulators have shown a renewed interest in considering the merits of mandatory auditor rotation. A fundamental concern is that long tenure may undermine auditor independence. We conduct a study to investigate the effects of long tenure on companies' allowance for bad debts (ABD). We focus on...

We develop a theoretical model to compare the relative merits of a system that requires auditor rotation to one that does not. We show that auditor independence is improved with mandatory rotation, but that the net benefit is sensitive to the rotation period, startup cost, the cost associated...

This paper reports the results of three studies (archival, experimental and qualitative) designed to examine the effects of auditor narcissism on auditor-client negotiations in China. We contend that narcissistic characteristics fuel auditors' competitiveness and embolden them to stand firm in...