volume 29, issue 2, P110-130 2014
DOI: 10.1108/maj-03-2013-0836
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Regan N. Schmidt, Britney E. Cross

Abstract: Purpose – The purpose of this paper is to examine how audit partner rotation impacts the negotiation strategies client management intends to use to resolve a financial reporting issue. Design/methodology/approach – An experiment that manipulates between participants on whether the audit partner rotates from the prior fiscal year (rotation versus non-rotation) is conducted to test the theoretical implications of rapport. P…

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