Purpose – The purpose of this paper is to provide a succinct overview of academic research that has examined audit firm rotation both in the USA and in other countries. Design/methodology/approach – The authors outline the unresolved nature of academic research on audit firm rotation, review...

Purpose – The purpose of this paper is to provide a succinct overview of academic research that has examined audit firm rotation both in the USA and in other countries. Design/methodology/approach – The authors outline the unresolved nature of academic research on audit firm rotation, review...

Problems with governance at non-profit (NP) healthcare organizations have recently led to legislative scrutiny of their audit committee practices. Using data from a survey of chief financial officers of NP healthcare organizations and from the GuideStar database, we examine audit committee...