U.S. Audit Partner Rotations
Henry Laurion; Alastair Lawrence; James Ryans · 2016 · The Accounting Review
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
ABSTRACT We investigate the effects of audit partner rotation among U.S. publicly listed firms, utilizing the fact that audit partners are periodically copied by name in public correspondence between issuers and the Securities and Exchange…
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Metadata source: OpenAlex · DOI 10.2308/accr-51552