We investigate whether audit partner tenure and audit quality associations remain significant after the implementation of mandatory audit partner rotation. Carey and Simnett (2006) report a significant negative association between long audit partner tenure and the propensity to issue qualified...

Audit markets are generally characterised as concentrated markets as the result of mergers and acquisitions among audit firms. Audit scandals around the world have raised concerns about whether concentration in the market for audit services has an adverse impact on competition and audit quality....

In this study we examine the effect of auditor economic bonding (financial dependency on a client) on audit quality. We consider financial dependency as either abnormally high fees in relation to expected hours or vice versa. We consider audits to have credence goods properties where the client...