Fargher, Neil; Lee, Ho-Young; Mande, Vivek - In: Managerial Auditing Journal 23 (2008) January, pp. 161-186
Purpose – This paper aims to examine the effect of audit partner tenure (PARTEN) on client managers' accounting discretion. Design/methodology/approach – The authors contend that, when a new audit partner is from the same audit firm as the outgoing audit partner (audit partner rotation),...
