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On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data
The Accounting Review ( IF 5.182 ) Pub Date : 2020-04-09 , DOI: 10.2308/tar-2018-0347
Brandon Gipper 1 , Luzi Hail 2 , Christian Leuz 3
Affiliation  

We analyze the effects of partner tenure and mandatory rotation on audit quality, pricing, and production for a large cross-section of U.S. public firms over the 2008 to 2014 period. On average, we...

中文翻译:

强制性审计合伙人轮换和任期的经济学研究:来自PCAOB数据的证据

我们分析了合伙人任期和强制轮换对2008年至2014年期间大部分美国上市公司的审计质量,定价和生产的影响。平均而言,我们...
更新日期:2020-04-09
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