The Effects of Staggered and Simultaneous Audit Partner Rotations on Audit Quality

Hsihui Chang, Junxiong Fang, Yingwen Guo, Eric Lohwasser, Liansheng Wu, Drexel University, Zhejiang University of Finance and Economics, Hong Kong Polytechnic University, Hong Kong, Colorado State University, Fort Collins, Southern University of Science and Technology

Journal of Accounting, Auditing & Finance

Published online on April 09, 2025

Abstract

Journal of Accounting, Auditing & Finance, Ahead of Print.
Using dual signature audit opinions, we investigate whether audit quality differs between staggered and simultaneous audit partner rotations. Compared to audits without partner rotations, we find partial support that staggered rotations are positively ...