TY  - JOUR
AB  - Purpose– The purpose of this paper is to provide a succinct overview of academic research that has examined audit firm rotation both in the USA and in other countries.Design/methodology/approach– The authors outline the unresolved nature of academic research on audit firm rotation, review recent literature, discuss why academics have been unable to resolve this issue and offer suggestions for improving subsequent research in the area.Findings– Overall, the collective evidence is inconclusive at best; with earlier studies generally finding mixed results and more recent studies indicating that audit quality generally goes through two distinct phases during the auditor‐client relationship, the “auditor learning” and “auditor closeness” phases.Originality/value– Given the importance of the issue, this article provides an overview of academic research that has examined audit firm rotation, discusses why academics have been unable to resolve this issue, and provides suggestions on how academics and practitioners can work together to enhance the quality of future research.
VL  - 26
IS  - 1
SN  - 1030-9616
DO  - 10.1108/ARJ-11-2012-0087
UR  - https://doi.org/10.1108/ARJ-11-2012-0087
AU  - Jenkins David S.
AU  - Vermeer Thomas E.
PY  - 2013
Y1  - 2013/01/01
TI  - Audit firm rotation and audit quality: evidence from academic research
T2  - Accounting Research Journal
PB  - Emerald Group Publishing Limited
SP  - 75
EP  - 84
Y2  - 2024/04/19
ER  -