Abstract:We propose a two-dimensional audit rotation framework on auditors' rotation that contributes to the discussion on the potential impact of alternatives to strengthen and maintain unbiased attitude, objectivity, and independence. According to the conceptual outlines of this framework, auditors' objectivity and independence might be enhanced by dealing with confirmation bias and motivated reasoning bias. In this study, we outline and propose potential academic inquiries that could be addressed and tested under th… Show more
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