important monitor of financial reporting quality. We therefore study how turnover of the chief audit executive (CAE) influences … financial reporting quality and stakeholders' perceptions. Using data from Taiwan where companies are required to disclose when … financial reporting quality, and higher external audit fees. Combined, the results provide evidence of the important monitoring …

practice affects financial reporting quality. We then test these associations with archival data and find that companies that … use a rotational staffing model for the internal audit function have significantly lower financial reporting quality than … financial reporting effect. We conclude that companies should consider the potential costs of using a rotational staffing model …