Martani, Dwi; Rahmah, Nur Aulia; Amarullah, Fitriany; … - In: Cogent Economics & Finance 9 (2021) 1, pp. 1-19
Indonesia, which is one of the few countries that not only implementing audit partner rotation but also mandatory audit firm … quality, and the positive impact is lower in Big 4. In non-Big 4, audit partner rotation has no effect on audit quality, but … audit firm rotation could improve audit quality. Meanwhile, in Big 4, audit partner rotation is sufficient to improve audit …