We examine the associations between audit partner pre-client and client-specific experience and audit quality using data from Taiwan, where signing audit partner names are disclosed. Using discretionary accruals and interest rate spreads to proxy for audit quality and perceptions of audit...

We examine the effectiveness of mandatory audit-partner rotation in promoting audit quality and perceptions of audit quality using audit data from Taiwan, where a five-year audit-partner rotation became de facto mandatory in 2004. We identify a sample of companies in 2004 whose audit partners...

Purpose –This paper aims to investigate whether there is heterogeneity in the relationship between the bank loan interest rate and its determinants using the quantile regression method and to reconcile some conflicting findings in prior literature. Design/methodology/approach –First, the...