Although mandatory audit partner rotation has become prevalent worldwide, prior empirical research seldom considers how the successor partners are identified and the economic consequences of different rotation strategies. We examine the importance of internal networks to the selection of...

Viewing audit teams as social groups of auditors, we utilize network analysis algorithm “n-clans” to identify clustering of individual auditors, that is, audit teams, based on individual collaboration history. Drawing upon social learning theory, we argue that team network connectedness,...