Contemporary Accounting Research Vol. 25 No. 2 (Summer 2008) pp. 415â45 Â© CAAA doi:10.1506/car.25.2.5 Contemporary Accounting Research for audit partner rotation also have been adopted in the Netherlands and Germany. In Japan, beginning in April 2004, audit partners and reviewing partners were prohibited from being engaged in auditing the same listed company over a period of seven consecutive years.3 Several recent studies investigate the relation between audit ï¬rm tenure and earnings/audit quality for U.S. companies. Their ï¬ndings are generally inconsistent with the argument that earnings/audit quality deteriorates with extended audit ï¬rm tenure. On the other hand, despite the practice of audit partner rotation being suggested and required for years, very few studies have investigated whether longer partner tenure is associated with lower earnings/audit quality. We think that the most likely reason for this lack of research attention is that data on partner tenure are not publicly available, because audit reports in most countries do not disclose the audit partnerâs name. In addition, in places where audit partner rotation is required, there can be no case of long partner tenure, so it is impossible to investigate whether or not earnings/audit quality deteriorates with extended partner tenure. One exception is
Contemporary Accounting Research – Wiley
Published: Jun 1, 2008
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