While current audit standards explicitly state engagement partner tenure requirements, firms have flexibility in managing the rotation process. We conduct semi-structured interviews with 20 U.S. audit firm partners who share their experiences on topics including how they identify appropriate...

We examine auditors' response to management's statements of confidence accompanying the inquiry explanation regarding a critical accounting estimate in lower versus higher client risk contexts. Recent research finds that management overconfidence is associated with an increased risk of...

Prior research has shown that auditors who learn superiors' views before making their own judgment are influenced by them (e.g., Peecher 1996; Tan et al. 1997; Cohen and Trompeter 1998; Brown et al. 1999; Wilks 2002). We use the theory of motivated reasoning (Kunda 1990, 1999) to examine the malleability of...