Jadiyappa, Nemiraja; Hickman, L. Emily; Kakani, Ram Kumar; … - In: Managerial Auditing Journal 36 (2021) 5, pp. 724-743
Purpose: The Indian Companies Act 2013 mandated auditor rotations in the financial year 2018–2019. Similar regulations are being considered in many countries, based on the assumption that longer tenure is detrimental to audit quality; yet, the evidence from investigations of this assumption...