Short Horizon for Audit Partner and Audit Quality: Evidence From a Dual-Rotation Regime
Journal of Accounting, Auditing & Finance
Published online on February 20, 2025
Abstract
Journal of Accounting, Auditing & Finance, Volume 41, Issue 2, Page 425-454, April 2026.
Our study examines how a short audit partner horizon affects audit quality. A short audit partner horizon originates from the joint requirement of mandatory audit firm rotation and mandatory audit partner rotation. We study a unique setting in Italy where ...
Our study examines how a short audit partner horizon affects audit quality. A short audit partner horizon originates from the joint requirement of mandatory audit firm rotation and mandatory audit partner rotation. We study a unique setting in Italy where ...