An Experimental Investigation of Retention and Rotation Requirements

By N. Dopuch, Ronald R. King, Rachel A. Schwartz. 2001

220 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Safety Research

View Paper: https://www.semanticscholar.org/paper/81d8f1980e71d40e27893ea455daff1cbba56611

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Michael Firth
2. Oliver M. Rui
3. Max H. Bazerman
4. José María Liberti
5. Andrew Hertzberg
6. Xi Wu
7. Marsha B. Keune
8. Lloyd Tanlu

In Management Information Systems

1. Michael Firth
2. José María Liberti

In Safety Research

1. Don A. Moore
2. Max H. Bazerman
3. Philip Tetlock
4. José María Liberti
5. Andrew Hertzberg
6. Daniel Paravisini
7. Francesca Gino

Citations in the corpus

• Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees (2012, result): “Dopuch et al. (2001) suggest that longer-tenured auditors display reduced independence, but other research shows that”
• Information and Incentives Inside the Firm: Evidence from Loan Officer Rotation (2010, background): “4For accounts on this debate see Arrunada and Paz-Ares (1997); Dopuch, King, and Schwartz (2001); Myers, Myers, and Omer (2003); and Enriques and Volpin (2007)).”
• Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling (2006, background): “Note, however, that empirical research is mixed as to whether mandatory rotation actually enhances or harms audit quality (Arel, Brody, & Pany, 2005; Dopuch, King, & Schwartz, 2001; George, 2004).”
• How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China (2012, background): “5 Prior experimental studies tend to suggest that mandatory auditor rotation does enhance audit quality (Dopuch et al., 2001; Wang and Tuttle, 2009).”