Construct · 1 fields · 1 citations

audit partner rotation: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Auditing

the required periodic replacement of the lead audit partner on an engagement, studied for effects on reporting quality.

In auditing, audit partner rotation refers to the required periodic replacement of the lead audit partner on an engagement, studied for effects on reporting quality. This meaning comes from Litt (2014) in AUDITING: A Journal of Practice & Theory.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone construct engagement8 fields · 13 citationsjingle · one name, seven constructs practice3 fields · 4 citationsjingle · one word, three constructs

References

Litt, B., Sharma, D. S., Simpson, T., & Tanyi, P. N. (2014). Audit Partner Rotation and Financial Reporting Quality. AUDITING: A Journal of Practice & Theory, 33(3), 59-86. https://doi.org/10.2308/ajpt-50753

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