Mandatory Audit-Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan

By Wuchun Chi, Huichi Huang, Yi-Hsing Liao, Hong Xie. 2009

343 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/7a1c89abb7278a2df4efe104fa6de18a4d740a43

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Citations in the corpus

How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China (2012, background): “, the rotation perspective (e.g., Dopuch et al., 2001; Hamilton et al., 2005; Chi et al., 2009).”
The effect of audit adjustments on earnings quality: Evidence from China (2016, background): “…Studies include: Ashbaugh et al. (2003), Becker et al. (1998), Caramanis and Lennox (2008), Carey and Simnett (2006), Chen et al. (2008, 2011), Chi et al. (2009), Chung and Kallapur (2003), Francis and Wang (2008), Francis and Yu (2009), Francis et al. (2013), Frankel et al. (2002), Gul et…”
Audit Quality: Insights from the Academic Literature (2013, background): “Research in this area has documented both a positive (Chen et al. 2008; Chi et al. 2009) and negative (Carey and Simnett 2006) relation between auditor partner tenure and financial reporting quality.”
Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality (2016, background): “…DeFond and Francis 2005; Nelson and Tan 2005; Church et al. 2008; Francis 2011), recent evidence implies that audit outcomes hinge on individual auditor characteristics (e.g., Carey and Simnett 2006; Chi et al. 2009; Zerni 2012; Carcello and Li 2013; Gul et al. 2013; Knechel et al. 2013a, 2013b).”
Does Mandatory Rotation of Audit Partners Improve Audit Quality (2014, background): “Bamber and Bamber (2009) characterize the Chi et al. (2009) study as essentially a ‘‘no-results’’ paper.”
Does the identity of engagement partners matter? An analysis of audit partner reporting decisions (2015, background): “partner (Carey and Simnett 2006; Chen, Lin, and Lin 2008; Chi et al. 2009; Zerni 2012; Gul et al. 2013).”
Client importance and audit partner independence (2012, neutral): “Chen et al. (2008) and Chi et al. (2009) both report that the accounting and auditing standards in Taiwan are similar to those in the U.S. and important empirical regularities (e.g. many firm characteristics and proxies for audit quality) documented in the U.S. audit market are also documented in…”
Mandatory Audit Firm Rotation and Audit Quality (2016, methodology): “Cash flow from operations (CFO, calculated as operating cash flow deflated by total assets) is used because there is a well-documented negative relationship between such variables and accruals (Dechow, 1994; Francis & Wang, 2008; Myers et al., 2003; Sloan, 1996); therefore, a negative sign is expect”
Capital Market Consequences of Audit Partner Quality (2015, positive): “23 We also run the ERC analysis using an alternative long window association design (see Collins and Kothari 1989; Ghosh and Moon 2005; Chi et al. 2009) and find robust results.”