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Article
Publication date: 10 January 2020

Tobias Wasser, Saksham Chandra and Katherine Michaelsen

The purpose of this paper is to review the impact of a new, brief forensic rotation for general psychiatry residents on the variety of residents’ forensic exposures.

Abstract

Purpose

The purpose of this paper is to review the impact of a new, brief forensic rotation for general psychiatry residents on the variety of residents’ forensic exposures.

Design/methodology/approach

The authors surveyed residents who trained before and after the implementation of the new rotation to assess the impact of the rotation on the residents’ forensic experiences during training across a variety of domains.

Findings

Even in a highly clinical forensic setting, residents participating in the required rotation reported significantly greater variety of forensic experiences than those who had not completed the required rotation, including types of settings and assessments, Rotation completers reported greater exposure to various types of settings and assessments, and courtroom-related experiences, as well as the overall number of forensic exposures. The two groups did not differ in their forensic exposures in general psychiatry settings, civil-forensic evaluations or diverse forensic populations. Secondary analyses showed that increased exposure to court-based experiences and multiple forensic settings was associated with forensic fellowship interest.

Originality/value

This study demonstrates that a brief, mandatory forensic clinical rotation may increase residents’ exposure to forensic settings, assessments and courtroom-related experiences and that increased exposure to courtroom-based experiences in particular may increase interest in forensic fellowship. While not surprising, the results demonstrate that residents were not otherwise having these forensic experiences and that even time-limited forensic rotations can enhance the breadth of residents’ forensic exposures. Further, the rotation achieved these outcomes without using typical forensic sites but instead highly clinical sites, which may be particularly encouraging to residency programs without ready access to classic forensic rotation sites. This study contributes to the small but expanding body of the literature describing the value of increasing psychiatry residents’ training in clinical forensic psychiatry.

Details

The Journal of Mental Health Training, Education and Practice, vol. 15 no. 1
Type: Research Article
ISSN: 1755-6228

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Article
Publication date: 17 August 2021

Qiliang Liu, Lei Zhao, Li Tian and Jian Xie

This paper aims to investigate whether close auditor-client relationships affect audit quality over the tenure of the audit partner and the potential role of partner…

Abstract

Purpose

This paper aims to investigate whether close auditor-client relationships affect audit quality over the tenure of the audit partner and the potential role of partner rotation in mitigating this effect.

Design/methodology/approach

Using the Chinese mandatory audit partner rotation setting, the authors identify the existence of a close auditor-client relationship if the audit partner tenure with a client is larger than the audit firm tenure with that client. The sample period (1998–2009) is divided into voluntary and mandatory rotation periods when examining the effects of audit partner tenure on audit quality for the normal and close auditor-client relationship subsamples, respectively. The authors also conduct a propensity score matching analysis to address a selection issue.

Findings

The paper finds that under the voluntary partner rotation regime, audit quality decreases with audit partner tenure for the subsample with close auditor-client relationships, whereas this effect is not shown in the normal relationship subsample. However, audit quality no longer declines with audit partner tenure under the mandatory partner rotation regime.

Originality/value

This is the first study that directly examines the effect of audit partner tenure on audit quality associated with close auditor-client relationships under the voluntary and mandatory partner rotation regimes.

Details

Managerial Auditing Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 April 2005

Christie L. Comunale and Thomas R. Sexton

To explore the effects of mandatory auditor rotation and retention on the long‐term market shares of the accounting firms that audit the members of the Standard and Poor's…

Abstract

Purpose

To explore the effects of mandatory auditor rotation and retention on the long‐term market shares of the accounting firms that audit the members of the Standard and Poor's (S&P) 500.

Design/methodology/approach

A Markov model is constructed that depicts the movements of S&P 500 firms in the period 1995 to 1999 among Big 5 accounting firms. Auditor rotation and retention are reflected in the transition probabilities. The impacts of mandatory auditor rotation and retention policies are evaluated by examining the state probabilities after two, five, and nine years.

Findings

The paper finds that mandatory auditor rotation will have substantial effects on long‐term market shares, whereas mandatory auditor retention will have very small effects. It shows that a firm's ability to attract new clients, as opposed to retaining current clients, will be the primary factor in determining the firm's long‐term market share under mandatory auditor rotation.

Research limitations/implications

The paper assumes that S&P 500 firms will continue their reliance on Big 5 firms and that the estimated transition probabilities will remain stable over time.

Practical implications

Excessive market share concentration resulting from such policies should not be a concern of regulators. The paper conjectures that, under mandatory rotation, accounting firms will reallocate resources to attract new clients rather than retain existing clients. This may result in lower audit quality.

Originality/value

Interestingly, over the past 25 years, several bodies have considered mandatory auditor rotation and retention. Surprisingly, the authors have found no studies of the effects of mandatory auditor rotation and retention on audit market share.

Details

Managerial Auditing Journal, vol. 20 no. 3
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 13 November 2017

Jun Zha, Yaolong Chen and Penghai Zhang

The form error of shaft and hole parts is inevitable because of the machining error caused by rotation error of tool axis in machine tools where the elliptical form error…

Abstract

Purpose

The form error of shaft and hole parts is inevitable because of the machining error caused by rotation error of tool axis in machine tools where the elliptical form error is the most common in shaft and bearing bush. The purpose of this paper is to present the relationship between the elliptical form error and rotation accuracy for hydrostatic journal bearing in precision spindle and rotation table.

Design/methodology/approach

An error averaging effect model of hydrostatic journal bearing is established by using Reynolds equation, pressure boundary conditions, flux continuity equation of the land and kinetic equation of shaft in hydrostatic journal bearing. The effects of shaft and bearing bush on rotation accuracy were analyzed quantitatively.

Findings

The results reveal that the effect of shaft elliptical form error on rotation accuracy was six times larger than bearing bush. Therefore, to improve the rotation accuracy of hydrostatic journal bearing in spindle or rotation table, the machining error of shaft should be controlled carefully.

Originality/value

An error averaging model is proposed to evaluate the effect of an elliptical form error on rotation accuracy of hydrostatic journal bearings, which solves the Reynolds equation, the flux continuity equation and the kinetic equation. The determination of form error parameters of shaft and bearing bush can be yielded from finding results of this study for precision design of hydrostatic journal bearings.

Details

Industrial Lubrication and Tribology, vol. 69 no. 6
Type: Research Article
ISSN: 0036-8792

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Article
Publication date: 23 April 2021

Ashkan Ayough, Farbod Farhadi and Mostafa Zandieh

This paper aims to unfold the role that job rotation plays in a lean cell. Unlike many studies, the authors consider heterogeneous operators with dynamic performance…

Abstract

Purpose

This paper aims to unfold the role that job rotation plays in a lean cell. Unlike many studies, the authors consider heterogeneous operators with dynamic performance factor that is impacted by the assignment and scheduling decisions. The purpose is to derive an understanding of the underlying effects of job rotations on performance metrics in a lean cell. The authors use an optimization framework and an experimental design methodology for sensitivity analysis of the input parameters.

Design/methodology/approach

The approach is an integration of three stages. The authors propose a set-based optimization model that considers human behavior parameters. They also solve the problem with two meta-heuristic algorithms and an efficient local search algorithm. Further, the authors run a post-optimality analysis by conducting a design of experiments using the response surface methodology (RSM).

Findings

The results of the optimization model reveal that the job rotation schedules and the human cognitive metrics influence the performance of the lean cell. The results of the sensitivity analysis further show that the objective function and the job rotation frequencies are highly sensitive to the other input parameters. Based on the findings from the RSM, the authors derive general rules for the job rotations in a lean cell given the ranges in other input variables.

Originality/value

The authors integrate the job rotation scheduling model with human behavioral and cognitive parameters and formulate the problem in a lean cell for the first time in the literature. In addition, they use the RSM for the first time in this context and offer a post-optimality analysis that reveals important information about the impact of the job rotations on the performance of operators and the entire working cell.

Details

Assembly Automation, vol. 41 no. 2
Type: Research Article
ISSN: 0144-5154

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Book part
Publication date: 4 September 2015

Jacqueline A. Burke and Hakyin Lee

Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at…

Abstract

Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times as a means of improving auditor independence. For example, in the United States, the Public Company Accounting Oversight Board (PCAOB) has considered mandatory rotation as a solution to the independence problem (PCAOB, 2011) and the European Parliament approved legislation that will require mandatory rotation in the near future (Council of European Union, 2014). The concept of implementing a mandatory rotation policy has been encouraged by some constituents of audited financial statements and rejected by other constituents of audited financial statements. Although there are apparent pros and cons of such a policy, the developmental process of such a policy in this country has not necessarily been an open-democratic, objective process. Universal mandatory rotation may or may not be the ideal solution; however, an open-democratic, objective process is needed to facilitate the development of a solution that considers the needs of all major stakeholders of audited financial statements – not simply accounting firms and public companies, but also investors. The purpose of this paper is to critically examine key issues relating to mandatory rotation and to encourage and stimulate future research and ongoing dialogue regarding this issue, in spite of efforts by certain constituents to silence the issue. This paper provides an overview of the various reasons, including practical, theoretical, political, and self-motivated reasons, why a mandatory rotation policy has not been implemented in the United States in order to address the potential conflict of interest between the auditor and client. This paper will also discuss how some deliberations of mandatory rotation have been flawed. The paper concludes with a summary of key issues along with two approaches for regulators, policy makers, and academics to consider as ways to improve the process and address auditor independence. The authors are not advocating for any specific solution; however, we are advocating for a more objective, unified approach and for the dialogue regarding auditor rotation to continue.

Details

Sustainability and Governance
Type: Book
ISBN: 978-1-78441-654-6

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Article
Publication date: 8 July 2020

Michael Harber and Warren Maroun

This study aims to address an acknowledged gap in the literature for the analysis of experienced practitioner views on the effects and implications of mandatory audit firm…

Abstract

Purpose

This study aims to address an acknowledged gap in the literature for the analysis of experienced practitioner views on the effects and implications of mandatory audit firm rotation (MAFR).

Design/methodology/approach

Using an exploratory and sequential design, data was collected from South African regulatory policy documents, organisational comment letters and semi-structured interviews of practitioners. These findings informed a field survey, administered to auditors, investors, chief financial officers (CFOs) and audit committee members of Johannesburg Stock Exchange (JSE) listed companies.

Findings

Practitioners expressed considerable pushback against the potential efficacy of MAFR to improve audit quality due to various “switching costs”, notably the loss of client-specific knowledge and expertise upon rotation. In addition, the cost and disruption to both the client and audit firm are considered significant and unnecessary, compared to audit partner rotation. The audit industry may suffer reduced profitability and increased strain on partners, leading to a decline in the appeal of the profession as a career of choice. This is likely to have negative implications for audit industry diversity objectives. Furthermore, the industry may become more supplier-concentrated amongst the Big 4 firms.

Practical implications

The findings have policy implications for regulators deciding whether to adopt the regulation, as well as guiding the design of policies and procedures to mitigate the negative effects of adoption.

Originality/value

The participants are experienced with diverse roles concerning the use, preparation and audit of financial statements of large exchange-listed multinational companies, as well as engagement in the auditor appointment process. The extant literature presents mixed results on the link between MAFR and audit quality, with most studies relying on archival and experimental designs. These have a limited ability to identify and critique the potential’s witching costs and unintended consequences of the regulation. Experienced participants responsible for decision-making within the audit, audit oversight and auditor appointment process, are best suited to provide perspective on these effects, contrasted against the audit regulator’s position.

Details

Managerial Auditing Journal, vol. 35 no. 7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 4 February 2020

Ashkan Ayough, Mohammad Hosseinzadeh and Alireza Motameni

Line–cell conversion and rotation of operators between cells are common in lean production systems. Thus, the purpose of this study is to provide an integrated look at…

Abstract

Purpose

Line–cell conversion and rotation of operators between cells are common in lean production systems. Thus, the purpose of this study is to provide an integrated look at these two practices through integrating job rotation scheduling and line-cell conversion problems, as well as investigating the effect of rotation frequency on flow time of a Seru system.

Design/methodology/approach

First, a nonlinear integer programming model of job rotation scheduling problem and line–cell conversion problem (Seru-JRSP) was presented. Then, because Seru-JRSP is NP-hard, an efficient and effective invasive weed optimization (IWO) algorithm was developed. Exploration process of IWO was enhanced by enforcing two shake mechanisms.

Findings

Computations of various sample problems showed shorter flow time and less number of assigned operators in a Seru system scheduled through job rotation. Also, nonlinear behavior of flow time versus number of rotation periods was shown. It was demonstrated that, setting number of rotation frequency to one in line with the literature leads to inferior flow time. In addition, ability of developed algorithm to generate clusters of equivalent solutions in terms of flow time was shown.

Originality/value

In this research, integration of job rotation scheduling and line–cell conversion problems was introduced, considering lack of an integrated look at these two practices in the literature. In addition, a new improved IWO equipped with shake enforcement was introduced.

Details

Assembly Automation, vol. 40 no. 3
Type: Research Article
ISSN: 0144-5154

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Article
Publication date: 11 October 2018

Yaolong Liu and Yaoming Zhou

The purpose of this paper is to study the potential advantages of aircraft formation flight (FF) and to exploit further benefits through exchanging the leading positions.

Abstract

Purpose

The purpose of this paper is to study the potential advantages of aircraft formation flight (FF) and to exploit further benefits through exchanging the leading positions.

Design/methodology/approach

The detailed and robust methodologies concerning FF mission analysis including the leading aircraft rotation strategies are developed in this paper to study the fuel burn benefit and the additional bonus of formation rotation.

Findings

Switch of FF leading positions can offset the undesired weight ratios between the leading and trailing aircraft within FF missions, which further alleviates the deviations from design flight conditions. The case studies on two long-range civil transport aircraft in FF show that the leading and trailing aircraft can achieve almost equal fuel benefit through rotations. As compared to FF without rotation, the fuel efficiency can be improved by more than 11 per cent.

Research limitations/implications

The work can bring benefit the research communities as a fundamental basis for operational studies of FF, such as FF airspace management in the future, which is significant for a future real-world implementation of FFs.

Practical implications

According to the authors’ study, equal or quasi-equal fuel savings can be achieved if the rotation is properly arranged. For the real-world FF application, fuel consumption (FC) or cost redistribution problem for leading and trailing aircraft belonging to two different operating airlines can therefore be resolved through the concept proposed by the paper.

Originality/value

The methods developed in the paper have the advantage to give more reliable estimations of the achievable fuel burn savings of FF. The concept proposed in the paper has significant meaning with respect to offset the undesired weight ratios between the leading and trailing aircraft within FF missions and redistributing FC or cost redistribution of different operating airlines.

Details

Aircraft Engineering and Aerospace Technology, vol. 90 no. 9
Type: Research Article
ISSN: 1748-8842

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Article
Publication date: 12 July 2013

David S. Jenkins and Thomas E. Vermeer

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.

Abstract

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.

Details

Accounting Research Journal, vol. 26 no. 1
Type: Research Article
ISSN: 1030-9616

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