Liu, Qiliang; Zhao, Lei; Tian, Li; Xie, Jian - In: Managerial Auditing Journal 36 (2021) 6, pp. 889-919
Purpose: This paper aims to investigate whether close auditor-client relationships affect audit quality over the tenure of the audit partner and the potential role of partner rotation in mitigating this effect. Design/methodology/approach: Using the Chinese mandatory audit partner rotation...