Please use this identifier to cite or link to this item: https://hdl.handle.net/2440/108749
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dc.contributor.authorStewart, J.-
dc.contributor.authorKent, P.-
dc.contributor.authorRoutledge, J.-
dc.date.issued2016-
dc.identifier.citationAuditing: a Journal of Practice and Theory, 2016; 35(1):181-197-
dc.identifier.issn0278-0380-
dc.identifier.issn1558-7991-
dc.identifier.urihttp://hdl.handle.net/2440/108749-
dc.description.abstractWe examine the relation between audit partner rotation and audit fees for a sample of Australian firms from 2007 to 2010. We find a significant positive association between audit fees and partner rotation in the year of rotation. The association persists in the first year post rotation and to a lesser extent in the second year post rotation. Our analysis suggests that higher audit fees are associated with both mandatory and voluntary partner rotation. However, when we divide the sample into large global clients, mid-level clients, and small local clients, we find that mandatory and voluntary rotation are associated with higher audit fees for large global clients, while only voluntary rotation is associated with higher audit fees for small local clients. We do not find an association between partner rotation and audit fees for mid-level clients. Our study suggests that the extent to which firms are able to pass on the costs of partner rotation varies across different segments of the audit market.-
dc.description.statementofresponsibilityJenny Stewart, Pamela Kent, James Routledge-
dc.language.isoen-
dc.publisherAmerican Accounting Association-
dc.rightsCopyright of Auditing: A Journal of Practice & Theory is the property of American Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use.-
dc.source.urihttp://dx.doi.org/10.2308/ajpt-51173-
dc.subjectaudit partner rotation; audit fees; voluntary partner rotation; mandatory partner rotation; audit markets-
dc.titleThe association between audit partner rotation and audit fees: Empirical evidence from the Australian market-
dc.typeJournal article-
dc.identifier.doi10.2308/ajpt-51173-
pubs.publication-statusPublished-
dc.identifier.orcidKent, P. [0000-0003-3034-8051]-
Appears in Collections:Aurora harvest 8
Business School publications

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