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US Audit Partner Rotations
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DOI：10.2308/accr-51552.png)
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摘要
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We investigate the effects of audit partner rotation among U.S. publicly listed firms, utilizing the fact that audit partners are periodically copied by name in public correspondence between issuers and the Securities and Exchange Commission. Relative to non-rotation firms, we find no evidence of a change in the frequency of misstatements following the partner rotation; however, there is an increase in the frequency of restatement discoveries and announcements. We also find an increase in deferred tax valuation allowances. Overall, the results provide some evidence suggesting that U.S. partner rotations support a fresh look at the audit engagement.
Keyword:
US audit partner rotations
fresh look
restatements
valuation allowances and reserves
write-downs
special items
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2.4K
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Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management估值备抵和准备金账户活动的披露透明度以及基于应计的盈余管理
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